{"id":"F2013L00331","name":"Customs By-law No. 1300964","slug":"customs-by-law-no-1300964","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":127309,"registerId":"commonwealth-F2013L00331-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1300964","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nSCHEDULE 4\n\nBY-LAW No. 1300964\n\nI, Geoff Johannes, delegate of the Chief Executive Officer, for the purposes of section 271 of the Customs Act 1901, make the by-law set out in the Schedule below.\n\nTHE SCHEDULE\n\nItem 11\n\nSchedule 4\n\n1. This by-law may be cited as Customs By-law No. 1300964.\n\n2. This by-law shall take effect on and from 1 March 2013.\n\n3. For the purposes of item 11 of Schedule 4 to the Customs Tariff Act 1995, goods for sale by commissaries, that are for use by or for sale to persons the subject of a Status of Forces Agreement between the Government of Australia and the government or another country, are prescribed.\n\n4. This by-law does not apply to goods that are to be sold or otherwise disposed of by or on behalf of a person referred to in the above paragraph to a person not referred to in the above paragraph.\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\nDated this twenty fifth day of February 2013.\n\n(signed)\n\nGeoff Johannes\n\nDelegate of the\n\nChief Executive Officer","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1597},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The by-law maintains its original narrow scope. It specifically targets goods for commissaries serving Status of Forces Agreement personnel, with a simple exclusion preventing diversion to the general public. There is no evidence of scope creep beyond the original intent of implementing tariff concessions for defence cooperation purposes."},"complexity_factors":["Very short length (only 5 operative provisions)","Single defined term (interpretation of Customs Tariff Act 1995)","Simple conditional logic with one straightforward exclusion clause","No nested exceptions, subsections, or complex cross-referencing"],"plain_english_summary":"This by-law gives customs duty concessions for imported goods sold through on-base commissaries to foreign military personnel and their families in Australia under a Status of Forces Agreement. \n\nIt excludes sales to the general public so duty‑free items can’t enter the regular market. The measure facilitates defence cooperation by extending limited tax relief to SOFA‑covered forces while guarding against duty evasion."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1300964","history":"/api/acts/customs-by-law-no-1300964/history","analysis":"/api/acts/customs-by-law-no-1300964/analysis","conflicts":"/api/acts/customs-by-law-no-1300964/conflicts","importantCases":"/api/acts/customs-by-law-no-1300964/important-cases","documents":"/api/acts/customs-by-law-no-1300964/documents"}}