13.145       Commonwealth laws creating offences with retrospective operation are rare, and when such offences have been created, they have largely concerned conduct with such a high degree of moral culpability that no-one could consider them legitimate.

13.146       The ALRC considers that the Deterring People Smuggling Act 2011 (Cth), which has retroactive operation for 11 years and may have enlarged the scope of the offence of people smuggling, should be further reviewed to determine whether the retroactive operation is justified.

13.147       Commonwealth laws that retrospectively change legal rights and obligations are common. The ALRC considers that the following could be further reviewed to determine whether their retrospective operation is justified:

  • taxation laws that provide for lengthy periods of retrospectivity; and

  • Migration Act s 45AA and Migration Regulations 2.08F, which converted applications for permanent protection visas into temporary protection visas.