{"id":"F2013L00230","name":"Customs By-law No. 1301009","slug":"customs-by-law-no-1301009","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":127140,"registerId":"commonwealth-F2013L00230-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1301009","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nSCHEDULE 4\n\nBY-LAW No. 1301009\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\nTHE SCHEDULE\n\nItem 23\n\nSchedule 4\n\n1.  This by-law may be cited as Customs By-law No. 1301009.\n\n2. This by-law shall take effect on and from 1 March 2013.\n\n3. For the purposes of paragraph (a) of item 23 of Schedule 4 to the Customs Tariff\n\nAct 1995, goods donated or bequeathed, for purposes in connection with disaster relief, by a person, company or organisation resident or established outside Australia to an organisation established in Australia are prescribed.\n\n4. For the purposes of paragraph 3, an “organisation established in Australia” must be an organisation that is:\n\n(a) a registered charity; or\n\n(b) a library, museum, gallery or institution, gifts to which are deductible because it is covered by item 12.1.2, 12.1.3, 12.1.4 or 12.1.5 of the table in\n\nsubsection 30-100(1) of the Income Tax Assessment Act 1997.\n\n5. For the purposes of paragraph 3, “disaster” means an event or circumstance that has been declared to be 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\n6. The application of item 23 to the goods in paragraph 3 is subject to the condition that the goods must not be sold, traded, exchanged, hired out or used for any commercial activities in Australia.\n\n7. 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 eleventh 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":1501},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is the original 2013 instrument establishing criteria for disaster relief concessions. The scope remains limited to its original purpose: prescribing specific goods for Item 23 of Schedule 4 to cover disaster relief donations subject to charitable use restrictions."},"complexity_factors":["Cross-references to three different Acts (Customs Act 1901, Customs Tariff Act 1995, and Income Tax Assessment Act 1997)","Specific subsection referencing requiring lookup of items 12.1.2 through 12.1.5 in the Income Tax Assessment Act","Conditional logic requiring ministerial declaration of disaster status","Usage restrictions creating compliance obligations (prohibition on commercial use)"],"plain_english_summary":"This by-law lets overseas donors send disaster relief goods into Australia duty-free, removing a customs-cost barrier to international aid. It applies when goods are donated to eligible Australian recipients (registered charities or qualifying libraries, museums, galleries and cultural institutions) and a Commonwealth, State or Territory minister has declared an event a disaster.\n\nTo qualify, donated items must be used solely for disaster relief and cannot be sold, traded, hired out, or otherwise used commercially."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1301009","history":"/api/acts/customs-by-law-no-1301009/history","analysis":"/api/acts/customs-by-law-no-1301009/analysis","conflicts":"/api/acts/customs-by-law-no-1301009/conflicts","importantCases":"/api/acts/customs-by-law-no-1301009/important-cases","documents":"/api/acts/customs-by-law-no-1301009/documents"}}