{"id":"F2011L00612","name":"Customs By-law No. 1104437","slug":"customs-by-law-no-1104437","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":86148,"registerId":"commonwealth-F2011L00612-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1104437","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nPART II OF SCHEDULE 4\n\nBY-LAW No. 1104437\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. 1104437\n\nItem 23A\n\nPart II of Schedule 4\n\n1.  This by-law may be cited as Customs By-law No. 1104437.\n\n2. Subject to the conditions below, item 23A in Part II of Schedule 4 to the Customs Tariff Act 1995 applies to goods donated by a person, company or organisation domiciled or established outside Australia to an organisation established in Australia for the purposes of performing work of a philanthropic nature and the donation was for disaster relief.\n\n3. In paragraph 2, “disaster” means an event or circumstance declared a disaster by, or with the approval of, a Minister of the Commonwealth or a State or Territory under the law of the Commonwealth or a State or Territory.\n\n4. Paragraph 2 does not apply where any person, company or organisation intends to sell, trade, exchange, hire out or use the goods for any commercial activities in Australia.\n\n5. 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\n6. This by-law shall be deemed to have taken effect on and from 1 January 2011.\n\nDated this 12th day of April 2011.\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":1386},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The by-law maintains its original narrow scope of activating tariff concessions for philanthropic disaster relief donations. There is no evidence of scope expansion beyond this specific purpose."},"complexity_factors":["Short instrument with only 6 operative paragraphs","Minimal defined terms (only 'disaster' and interpretative reference to the Customs Tariff Act)","Single conditional exclusion (prohibition on commercial use)","Requires cross-referencing to Item 23A of the Customs Tariff Act to understand the actual tariff concession being applied","Retroactive commencement clause (deemed effect from 1 January 2011)"],"plain_english_summary":"**What this does:** This by-law gives Australian charities a break on import taxes (customs duty) for goods donated from overseas specifically for disaster relief.\n\n**Who it affects:**\n- **Donors overseas:** People, companies, or organisations based outside Australia sending goods here\n- **Recipients in Australia:** Local organisations doing charitable/philanthropic work\n\n**The rules:**\n- The goods must be for **disaster relief** — meaning the disaster has been officially declared by a Commonwealth, State, or Territory Minister\n- The recipient **cannot** sell, trade, rent out, or otherwise use the goods for business or profit-making activities in Australia\n- The tax break comes from applying **Item 23A** in the Customs Tariff Act (which provides the actual duty exemption)\n\n**Timing:** Even though it was signed in April 2011, it officially took effect from **1 January 2011** (backdated)."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1104437","history":"/api/acts/customs-by-law-no-1104437/history","analysis":"/api/acts/customs-by-law-no-1104437/analysis","conflicts":"/api/acts/customs-by-law-no-1104437/conflicts","importantCases":"/api/acts/customs-by-law-no-1104437/important-cases","documents":"/api/acts/customs-by-law-no-1104437/documents"}}