{"id":"F2013L00234","name":"Customs By-law No. 1300536","slug":"customs-by-law-no-1300536","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":127150,"registerId":"commonwealth-F2013L00234-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1300536","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\ntitle: SCHEDULE 4\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\nCUSTOMS ACT 1901\n\n \n\nCUSTOMS TARIFF ACT 1995\n\n \n\nSCHEDULE 4\n\n \n\nBY-LAW No. 1300536\n\n \n\n \n\nI, Geoff Johannes, delegate of the Chief Executive Officer, under section 271 of the Customs Act 1901 make the by-law set out in the Schedule below.\n\n \n\nTHE SCHEDULE\n\n \n\nItem 17\n\nSchedule 4\n\n \n\n1. This by-law may be cited as Customs By-law No. 1300536.\n\n \n\n2. This by-law shall take effect on and from 1 March 2013.\n\n \n\n3. For the purposes of item 17 of Schedule 4 to the Customs Tariff Act 1995, goods that have been exported from Australia on a temporary basis to the Australian Antarctic Territory, including Heard and McDonald islands, are prescribed.\n\n \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\n \n\n \n\nDated this eleventh day of February 2013.\n\n \n\n(Signed)\n\nGeoff Johannes\n\nDelegate of the\n\nChief Executive Officer\n\n \n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1613},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This by-law maintains its original narrow scope of prescribing temporary exports to the Australian Antarctic Territory for the purposes of duty-free re-importation concessions under Item 17 of Schedule 4 to the Customs Tariff Act 1995."},"complexity_factors":["Extremely short document with only 4 operative clauses","Single substantive provision with no subsections or paragraphs","No defined terms beyond standard statutory references","No conditional logic, exceptions, or internal cross-references"],"plain_english_summary":"**What it does:** This by-law allows goods that are sent from Australia to the **Australian Antarctic Territory** (including Heard and McDonald Islands) on a **temporary basis** to be brought back into Australia later without paying customs duty or import taxes.\n\n**Who it affects:**\n- Scientific expeditions and research organizations operating in Antarctica\n- Government agencies sending equipment or supplies to Australian Antarctic bases  \n- Any person or business temporarily exporting goods to these territories\n\n**Why it matters:** Normally, when you take goods out of Australia and bring them back, you might have to pay import duties as if you were buying them from overseas. This rule creates a specific exception for Antarctica, recognizing that equipment sent there for research or operational purposes is still fundamentally Australian goods that should be able to return duty-free."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1300536","history":"/api/acts/customs-by-law-no-1300536/history","analysis":"/api/acts/customs-by-law-no-1300536/analysis","conflicts":"/api/acts/customs-by-law-no-1300536/conflicts","importantCases":"/api/acts/customs-by-law-no-1300536/important-cases","documents":"/api/acts/customs-by-law-no-1300536/documents"}}