No. 52 of 1951.

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

[Assented to 11th December, 1951.]

BE it enacted by the Kings 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 1951.


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

Validation of collections under Excise Tariff Proposals.

3. All duties of Excise demanded or collected (whether before or after the commencement of this Act and on or before the thirty-first day of October, One thousand nine hundred and fifty-two) pursuant to Excise Tariff Proposals No. 1 or Excise Tariff Proposals No. 2 introduced into the House of Representatives on the twenty-sixth day of September, One thousand nine hundred and fifty-one shall be deemed to have been lawfully imposed and lawfully demanded or collected.