CUSTOMS TARIFF VALIDATION ACT 1977

No. 12 of 1977

An Act to provide for the Validation of certain Collections of Duties of Customs.

BE IT ENACTED by the Queen, and the Senate and House of Representatives of the Commonwealth of Australia, as follows: —

Short title.

1. This Act may be cited as the Customs Tariff Validation Act 1977.

Commencement.

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

Validation of collections pursuant to Customs Tariff Proposals.

3. All duties of Customs demanded or collected (whether before or after the commencement of this Act) on or before 30 June 1977 pursuant to Customs Tariff Proposals introduced into the House of Representatives on 17 February 1977 shall be deemed to have been lawfully imposed and lawfully demanded or collected.

Validation of collections pursuant to Gazette Notices.

4. All duties of Customs demanded or collected, before the commencement of this Act, pursuant to notices published in the Gazette in accordance with section 273ea of the Customs Act 1901 on any of the following dates shall be deemed to have been lawfully imposed and lawfully demanded or collected:—

14 December 1976

31 December 1976

28 January 1977.