EXCISE TARIFF VALIDATION.

No. 18 of 1919.

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

[Assented to 28th October, 1919.]

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 1919.

Definition.

2. In this Act “Tariff proposals” means the proposed Duties of Excise introduced into the House of Representatives on the following dates, namely:—

10th August, 1917;

25th September, 1918.

Validation of collections under Tariff proposals.

3. All Duties of Excise demanded or collected (whether before or after the termination of the present House of Representatives) pursuant to the Tariff proposals to which this Act applies shall be deemed to have been lawfully imposed and lawfully demanded or collected.