§ 382. “Shall Cease to have Effect.”
These words operate as a repeal of all the customs and excise duty Acts of the States, and all Acts of the States authorizing bounties, from the time that the federal customs duties come into force. The imposition of the federal tariff is thus made contemporaneous with the sweeping away of the provincial tariffs; the border custom houses cease to exist, so far as the collection of duties is concerned; so that the establishment of uniformity for the whole Commonwealth is accompanied by the abolition of fiscal barriers between the States. This is the stage at which the Federation of Australia, as one commercial people, becomes complete. The Commonwealth is indeed established on the date fixed by the Queen's proclamation; but until the federal tariff is passed by the Federal Parliament the Constitution is not in full working order; two of its most fundamental provisions—sections 90 and 92—being inoperative. With the imposition of a uniform tariff, the principle of inter-state trade and full commercial unity comes into play, and the last step is taken in the accomplishment of Federation.
It is clear that this annulment of State laws is only co-extensive with the exclusive power of the Federal Parliament, and therefore that it does not affect laws granting bounties on mining for metals, or granting any bounties with the consent of both Houses of the Federal Parliament.