Commonwealth act

Excise Tariff Validation Act (No. 2) 1943

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Act Number

33 of 1943

Collection

act

Plain English Summary

1/10 complexity

This Act retroactively declares excise duties levied under four temporary tariff proposals in 1942–1943 to have been lawfully imposed and collected, whether before or after Royal Assent. It bars refund claims for those duties, protecting Commonwealth revenue collected during that period. It directly affects the Treasury and businesses or individuals who paid excise on locally manufactured goods in 1942–1943.

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 (No. 2) 1943.

Excise Tariff Validation Act (No. 2) 1943

EXCISE TARIFF VALIDATION (No. 2).

No. 33 of 1943.

An Act to Provide for the Validation of Collections of Duties of Excise under Excise Tariff Proposals.

[Assented to 3rd July, 1943.]

BE it enacted by the King’s Most Excellent Majesty, 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 (No. 2) 1943.

Commencement.

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

Validation of collections under Excise Tariff Proposals.

All duties of Excise demanded or collected (whether before or after the commencement of this Act) pursuant to the Excise Tariff Proposals introduced into the House of Representatives on the fifth day of March, One thousand nine hundred and forty-two, the twenty-fifth day of March, One thousand nine hundred and forty-two, the second day of September, One thousand nine hundred and forty-two, and the twenty-eighth day of January, One thousand nine hundred and forty-three, 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 (No. 2) 1943