Commonwealth act

Excise Tariff Validation Act 1987

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

56 of 1987

Collection

act

Plain English Summary

2/10 complexity

What this law does: This Act gives legal backing to excise duties (taxes on goods like alcohol, tobacco, and fuel) that were collected between May and December 1987 based on budget proposals announced on 29 May 1987.

Why it was needed: Sometimes the government starts collecting taxes immediately after announcing them in the budget, but before Parliament actually passes the formal legislation to authorize those specific tax rates. This creates a legal risk that someone might challenge the collections as unlawful.

What it fixes: It deems (declares retroactively) that all excise duties demanded or collected up to 31 December 1987 under those May 1987 proposals were lawfully imposed and lawfully collected — even if the collections happened before this Act became law. It's essentially a legal 'tidying up' to protect the revenue collected.

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Current sections

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Excise Tariff Validation Act 1987

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Excise Tariff Validation Act 1987

No. 56 of 1987

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

[Assented to 5 June 1987]

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 1987.

Commencement

This Act shall commence 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 31 December 1987 pursuant to Excise Tariff Proposals introduced into the House of Representatives on 29 May 1987 shall be deemed to have been lawfully imposed and lawfully demanded or collected.

[Minister's second reading speech made in—

House of Representatives on 29 May 1987

Senate on 1 June 1987]

Source text

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

1 Excise Tariff Validation Act 1987

Excise Tariff Validation Act 1987

No. 56 of 1987

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

[Assented to 5 June 1987]

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 1987.

Commencement

This Act shall commence 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 31 December 1987 pursuant to Excise Tariff Proposals introduced into the House of Representatives on 29 May 1987 shall be deemed to have been lawfully imposed and lawfully demanded or collected.

[Minister's second reading speech made in—

House of Representatives on 29 May 1987

Senate on 1 June 1987]