EXCISE TARIFF VALIDATION.
No. 54 of 1931.
An Act to provide for the Validation of Collections of Duties of Excise under Excise Tariff Proposals.
[Assented to 26th November, 1931.]
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 Excise Tariff Validation Act 1931.
Definition.
2. In this Act “Excise Tariff proposals” means the proposed duties of Excise introduced into the House of Representatives on the following dates, namely:—
22nd November, 1929;
12th March, 1930;
19th June, 1930;
9th July, 1930;
5th November, 1930;
3rd December, 1930;
26th March, 1931; and
29th July, 1931;
and includes any amendments made in the House of Representatives to the proposed Duties of Excise introduced into that House on the twenty-sixth day of March One thousand nine hundred and thirty-one.
Validation of collections under Tariff proposals.
3. All duties of Excise demanded or collected (whether before the dissolution or expiry of the present House of Representatives or at or after such dissolution or expiry and on or before the twenty-ninth day of February One thousand nine hundred and thirty-two) pursuant to the Excise Tariff proposals specified in the last preceding section, shall be deemed to have been lawfully imposed and lawfully demanded or collected.
Overview
The Excise Tariff Validation Act 1931 was enacted to address the need for validating the collections of duties of excise under various excise tariff proposals that had been introduced into the House of Representatives over a period of time. The Act was enacted by the Commonwealth of Australia through its Parliament, aiming to ensure that the duties of excise collected in accordance with the specified excise tariff proposals would be considered lawful. This was necessary because the collections had taken place either before the dissolution or expiry of the current House of Representatives, or at or after such dissolution or expiry but before the 29th of February 1932. The policy objective behind this legislation was to provide legal certainty and legitimacy to the excise duties collected under these proposals, thereby preventing any future legal challenges regarding their validity.
Scope and Application
The Excise Tariff Validation Act 1931 applies to the collection of duties of Excise pursuant to specific Excise Tariff proposals introduced into the House of Representatives on various dates between 1929 and 1931, including any amendments made to those proposals. This Act validates any Excise duties collected under these proposals, whether before or after the dissolution or expiry of the present House of Representatives, but before the end of February 1932. The Act ensures that the collection of these duties is deemed lawful regardless of the timing in relation to the parliamentary process. The scope of the Act is limited to the validation of collections under the specified Excise Tariff proposals and does not extend to other duties or collections outside of the defined proposals and timeframe.
Key Provisions
The Excise Tariff Validation Act 1931 (section 3) establishes that any duties of excise demanded or collected under specified excise tariff proposals will be considered lawful. This includes collections made before the dissolution of the House of Representatives or its expiry, up until 29th February 1932. These collections are validated retrospectively, ensuring that any actions taken in reliance on these duties were within legal boundaries.
The Act places an obligation on the government and tax authorities to ensure that the collections made under the validated excise tariff proposals are recognised as lawful (section 3). This validation protects those who collected or were subject to these duties, ensuring that their actions were not in violation of any law. It also provides clarity and certainty for taxpayers and collectors alike, reinforcing the legitimacy of the collections made under the specified excise tariff proposals.
The Act does not explicitly outline specific offences, penalties, or civil/criminal consequences for breaches. Instead, by validating the collections under the excise tariff proposals, it removes any potential legal challenges that might have arisen from these collections being deemed unlawful. This implies that any actions taken in good faith under the validated excise tariff proposals would be protected from subsequent legal challenges or penalties.