{"id":"F2010L02068","name":"Customs By-law No. 1028768","slug":"customs-by-law-no-1028768","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":124656,"registerId":"commonwealth-F2010L02068-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1028768","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nPART I OF SCHEDULE 4\n\nBY-LAW No. 1028768\n\nI, Anthony Nicholas Seebach, delegate of the Chief Executive Officer for the purposes of section 271 of the Customs Act 1901, hereby make the by-law set out in the Schedule below.\n\nTHE SCHEDULE\n\nBY-LAW No. 1028768\n\nItem 1D\n\nPart I of Schedule 4\n\n1.  This by-law may be cited as Customs By-law No. 1028768.\n\n2. This by-law shall be deemed to have taken effect on and from 1 July 2010.\n\n3. Item 1D in Part I of Schedule 4 to the Customs Tariff Act 1995 applies to scientific instruments or apparatus to which Annex D of the United Nations Educational, Scientific and Cultural Organisation (UNESCO) Agreement on the Importation of Educational, Scientific and Cultural Materials or Annex D of the Protocol to the Agreement adopted by UNESCO at its 19th session in Nairobi in 1976 applies, which are consigned to an organisation listed in Column 1, and entered for home consumption on or after the date specified in Column 2 opposite that organisation:\n\nColumn 1 Column 2\n\nThe Australian Astronomical Observatory 1 July 2010\n\n4. For the purposes of this by-law, the “Customs Tariff Act 1995” means the Customs Tariff Act 1995, as amended or proposed to be altered.\n\nDated this 13th day of July 2010.\n\n(signed)\n\nAnthony Nicholas Seebach\n\nDelegate of the\n\nChief Executive Officer","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1436},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The by-law maintains its narrow, standard purpose of implementing a specific tariff concession under the UNESCO Agreement. It applies strictly to scientific instruments imported by the Australian Astronomical Observatory, with no expansion beyond the original intent of Item 1D."},"complexity_factors":["Only 4 short clauses total","Single operational provision applying to one named beneficiary organisation","Minimal cross-referencing limited to the parent Customs Act, Tariff Act, and one external treaty","No conditional exceptions or nested definitions"],"plain_english_summary":"**What this does:**\nThis by-law gives the **Australian Astronomical Observatory** a tax exemption (no customs duty) on specific scientific equipment they import.\n\n**Who it affects:**\n- **Directly:** The Australian Astronomical Observatory (now part of ANU)\n- **Indirectly:** Suppliers shipping scientific instruments to the Observatory\n\n**How it works:**\nThe Observatory can import scientific instruments and apparatus **duty-free** if:\n- The equipment falls under **Annex D** of a UNESCO international agreement (covering scientific materials)\n- The goods are formally imported into Australia (\"entered for home consumption\" means brought into the country permanently, not just passing through)\n- The import happens on or after **1 July 2010**\n\n**Why it matters:**\nThis implements Australia's obligations under a 1976 UNESCO treaty to help scientific institutions access equipment without paying import taxes, making research cheaper for the Observatory."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1028768","history":"/api/acts/customs-by-law-no-1028768/history","analysis":"/api/acts/customs-by-law-no-1028768/analysis","conflicts":"/api/acts/customs-by-law-no-1028768/conflicts","importantCases":"/api/acts/customs-by-law-no-1028768/important-cases","documents":"/api/acts/customs-by-law-no-1028768/documents"}}