Excise Tariff Validation

No. 120 of 1972

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

[Assented to 2 November 1972]

BE it enacted by the Queens 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 1972.

Commencement.

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 before the sixteenth day of August, One thousand nine hundred and seventy-two, pursuant to Excise Tariff Proposals introduced into the House of Representatives on the twenty-fifth day of May, One thousand nine hundred and seventy-two, shall be deemed to have been lawfully imposed and lawfully demanded or collected.