CUSTOMS TARIFF VALIDATION.
No. 53 of 1940.
An Act to provide for the Validation of Collections of Duties of Customs under Customs Tariff Proposals.
[Assented to 22nd August, 1940.]
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.
1. This Act may be cited as the Customs Tariff Validation Act 1940.
Commencement
2. This Act shall come into operation on the day on which it receives the Royal Assent.
Validation of collections under Customs Tariff Proposals.
3. All duties of Customs demanded or collected (whether before the dissolution or expiry of the present House of Representatives or at or after that dissolution or expiry and on or before the twenty-first day of February, One thousand nine hundred and forty-one)
pursuant to the Customs Tariff Proposals introduced into the House of Representatives on the second day of May, One thousand nine hundred and forty, on the twenty-second day of May, One thousand nine hundred and forty, and on the twentieth day of August, One thousand nine hundred and forty, shall be deemed to have been lawfully imposed and lawfully demanded or collected.
Imposition of duties of Customs by Proclamation.
4. Where, in respect of any goods covered by any item or portion of an item in the Customs Tariff Proposals introduced into the House of Representatives on the twenty-second day of May, One thousand nine hundred and forty, it is provided that duties of Customs shall be imposed on and after a date to be fixed by Proclamation, all such duties of Customs demanded or collected on or after the date so fixed and on or before the twenty-first day of February, One thousand nine hundred and forty-one shall be deemed to have been lawfully imposed and lawfully demanded or collected.
Overview
The Customs Tariff Validation Act 1940 was enacted to address the legal uncertainties surrounding the collection of customs duties following the introduction of the Customs Tariff Proposals in 1940. The Act was passed by the Commonwealth Parliament, comprising the King’s Most Excellent Majesty, the Senate, and the House of Representatives, with the aim of validating the collections of duties of customs that were imposed or collected under these proposals. This legislation was crucial in providing certainty and legal backing to the collections of customs duties, ensuring that they were considered lawful both before and after the dissolution or expiry of the House of Representatives, up until the 21st of February, 1941. By deeming these collections as lawfully imposed and demanded, the Act aimed to protect both the government and the taxpayers from any potential legal challenges that could arise from the timing of the tariff changes.
Scope and Application
The Customs Tariff Validation Act 1940 applies to duties of Customs that were demanded or collected under Customs Tariff Proposals introduced into the House of Representatives on specific dates in 1940. These duties, whether collected before the dissolution or expiry of the House of Representatives or at or after that event and up until 21st February 1941, are deemed to have been lawfully imposed and collected. Additionally, the Act validates duties that were to be imposed by Proclamation for goods covered in the Tariff Proposals, if such duties were collected after the date fixed by the Proclamation and before 21st February 1941. The Act operates nationally across the Commonwealth of Australia and extends to validating duties collected within the specified timeframe, ensuring they are considered lawful despite any potential legislative gaps or changes. The Act does not specify any exclusions, exemptions, or thresholds, and it does not explicitly extend or restrict its application through subordinate instruments, although the imposition of duties by Proclamation may provide a mechanism for further regulation.
Key Provisions
The Customs Tariff Validation Act 1940 (C1940A00053) provides for the validation of duties of Customs collected under the Customs Tariff Proposals introduced in the House of Representatives. Section 3 of the Act validates all duties of Customs that were demanded or collected pursuant to the Customs Tariff Proposals introduced on May 2, May 22, and August 20, 1940, whether before or after the dissolution or expiry of the House of Representatives, and up until February 21, 1941. This section ensures that the duties collected under these proposals are deemed to have been lawfully imposed and collected. Section 4 further clarifies that duties imposed by proclamation under the Customs Tariff Proposals introduced on May 22, 1940, and collected on or after the specified date up until February 21, 1941, are also deemed to have been lawfully imposed and collected.
The Act imposes certain obligations on the parties and entities it governs. It mandates that the duties of Customs collected under the Customs Tariff Proposals are to be deemed lawful if they were collected within the specified timeframe. This includes duties that were collected before the dissolution or expiry of the House of Representatives and those collected thereafter until February 21, 1941. Additionally, for duties imposed by proclamation, the Act requires that they be collected on or after the date specified in the proclamation and before February 21, 1941, to be considered lawful.
There are no specific offences, penalties, or consequences outlined in the Act for breaches of its provisions. The Act primarily serves to validate duties of Customs collected under the Customs Tariff Proposals, ensuring that these collections are deemed lawful within the specified timeframe. The absence of penalties or consequences for non-compliance implies that the primary focus of the Act is on validation and ensuring legal certainty for duties collected during the transitional period outlined in the Act.