Contents
1............ Short title............................................................................................. 1
2............ Commencement................................................................................... 1
3............ Validation of collections because of customs tariff proposal............... 2
4............ Validation of collections because of Gazette notice............................. 2
Customs Tariff Validation Act 2009
No. 29, 2009
An Act to validate certain collections of duties of customs
[Assented to 13 May 2009]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the Customs Tariff Validation Act 2009.
2 Commencement
This Act commences, or is taken to have commenced, on 14 May 2009.
3 Validation of collections because of customs tariff proposal
(1) All duties of customs demanded or collected before 14 May 2009 because of the customs tariff proposal proposed in the House of Representatives on 13 May 2008 are taken to have been lawfully imposed and lawfully demanded or collected.
(2) Subsection (1) applies to duties of customs whether they were demanded or collected:
(a) at the rate proposed in the customs tariff proposal proposed in the House of Representatives on 13 May 2008; or
(b) at a higher rate resulting from indexation of the rate proposed on 13 May 2008 or from indexation of the result of indexation of that rate.
4 Validation of collections because of Gazette notice
All duties of customs demanded or collected before 14 May 2009 because of a notice published in the Gazette on 26 April 2008 under section 273EA of the Customs Act 1901 are taken to have been lawfully imposed and lawfully demanded or collected.
[Minister’s second reading speech made in—
House of Representatives on 12 May 2009
Senate on 12 May 2009]