Customs Tariff Validation
No. 31 of 1965
An Act to provide for the Validation of Collections of Duties of Customs under Customs Tariff Proposals.
[Assented to 2 June, 1965]
BE it enacted by the Queen’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 1965.
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 or after the commencement of this Act) on or before the thirtieth day of June, One thousand nine hundred and sixty-five, pursuant to—
(a) Customs Tariff Proposals introduced into the House of Representatives on the eighteenth or twenty-third day of March, the eighth day of April or the sixth or eleventh day of May, One thousand nine hundred and sixty-five; or
(b) Customs Tariff (Canada Preference) Proposals introduced into the House of Representatives on the sixth day of May, One thousand nine hundred and sixty-five,
shall be deemed to have been lawfully imposed and lawfully demanded or collected.
Overview
The Customs Tariff Validation Act 1965 was enacted by the Parliament of Australia to address the legal validation of duties of customs collected under specific Customs Tariff Proposals. Assented to on 2 June 1965, this Act serves to validate the collections of duties that were made in accordance with certain tariff proposals introduced to the House of Representatives during early 1965, ensuring that these collections were lawful and authorised. The primary policy objective of this legislation is to provide certainty and legitimacy to customs duties collected under the mentioned proposals, thereby protecting both the government and taxpayers from potential legal disputes regarding the validity of these collections.
Scope and Application
The Customs Tariff Validation Act 1965 applies to the validation of duties of Customs that were demanded or collected under specific Customs Tariff Proposals introduced in the House of Representatives during early 1965. This legislation ensures that any customs duties collected pursuant to these proposals, whether before or after the Act's commencement, are deemed to have been lawfully imposed and collected. The Act covers duties collected on or before 30 June 1965, and it applies to all persons or entities involved in the collection of these duties. Its geographic reach is national, as it pertains to the Commonwealth of Australia. The Act does not specify exclusions, exemptions, or thresholds explicitly but instead focuses on validating past collections under the mentioned proposals. The scope of the Act may be further defined or extended through subordinate instruments, although the primary Act itself is quite concise and specific in its application.
Key Provisions
The Customs Tariff Validation Act 1965 (C1965A00031) focuses on validating collections of duties of customs under certain proposals. Section 3 is the main operative provision, which validates the duties of customs collected up until 30 June 1965 under specified Customs Tariff Proposals and Customs Tariff (Canada Preference) Proposals introduced into the House of Representatives in early to mid-1965. These proposals are listed explicitly in the act, ensuring that any customs duties collected in reliance on these proposals are considered lawful, regardless of whether they were collected before or after the act's commencement.
The Act imposes certain obligations on those who collected or demanded customs duties during the specified period. It ensures that all duties collected in accordance with the mentioned proposals are validated, providing legal certainty to those who were involved in the collection process. This validation is crucial for both the government and the collectors to avoid any legal disputes regarding the legitimacy of the duties collected under these proposals.
Breach of the provisions in this Act would not necessarily result in specific criminal or civil penalties, as the act's primary purpose is to validate and legalise the duties collected under certain proposals. However, if any party disputes the validity of the duties collected, the legal standing provided by this Act would be a significant defence. In the event of any legal challenge, the validated status under Section 3 would serve as a strong basis for the defence of lawful collection.