Commonwealth act

Excise Tariff Validation Act 1980

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

153 of 1980

Collection

act

Plain English Summary

2/10 complexity

This Act retroactively validates excise duties the government collected under tariff proposals and Gazette notices in mid‑1980 to mid‑1981, treating those past collections as lawfully imposed even though the formal legislation lagged.

That prevents taxpayers and businesses from successfully challenging or reclaiming those amounts and protects government revenue from technical refund claims.

JSON API

Deep dive

Want the full deep dive?

Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.

Current sections

Direct links to the current provisions in Excise Tariff Validation Act 1980.

Excise Tariff Validation Act 1980

No. 153 of 1980

An Act to provide for the validation of certain collections of duties of Excise

[Assented to 19 September 1980]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title

This Act may be cited as the Excise Tariff Validation Act 1980.

Commencement

This Act shall come into operation on the day on which it receives the Royal Assent.

Validation of collections pursuant to Excise Tariff Proposals

All duties of Excise demanded or collected (whether before or after the commencement of this Act) on or before 30 June 1981 pursuant to Excise Tariff Proposals introduced into the House of Representatives on 28 August 1980 shall be deemed to have been lawfully imposed and lawfully demanded or collected.

Validation of collections pursuant to Gazette notices

All duties of Excise demanded or collected, before the commencement of this Act, pursuant to Notices published in the Gazette in accordance with section 160b of the Excise Act 1901 on 30 June 1980, shall be deemed to have been lawfully imposed and lawfully demanded or collected.

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Excise Tariff Validation Act 1980

Excise Tariff Validation Act 1980

No. 153 of 1980

An Act to provide for the validation of certain collections of duties of Excise

[Assented to 19 September 1980]

BE IT ENACTED by the Queen, and the Senate and the House of Representatives of the Commonwealth of Australia, as follows:

Short title

This Act may be cited as the Excise Tariff Validation Act 1980.

Commencement

This Act shall come into operation on the day on which it receives the Royal Assent.

Validation of collections pursuant to Excise Tariff Proposals

All duties of Excise demanded or collected (whether before or after the commencement of this Act) on or before 30 June 1981 pursuant to Excise Tariff Proposals introduced into the House of Representatives on 28 August 1980 shall be deemed to have been lawfully imposed and lawfully demanded or collected.

Validation of collections pursuant to Gazette notices

All duties of Excise demanded or collected, before the commencement of this Act, pursuant to Notices published in the Gazette in accordance with section 160b of the Excise Act 1901 on 30 June 1980, shall be deemed to have been lawfully imposed and lawfully demanded or collected.