{"id":"F2013L00228","name":"Customs By-law No. 1301035","slug":"customs-by-law-no-1301035","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":127135,"registerId":"commonwealth-F2013L00228-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs By-law No. 1301035","content":"CUSTOMS ACT 1901\n\nCUSTOMS TARIFF ACT 1995\n\nSCHEDULE 4\n\nBY-LAW No. 1301035\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. 1301035.\n\n2. This by-law shall take effect on and from 1 March 2013.\n\n3. For the purposes of paragraph (b) of item 23 of Schedule 4 to the Customs Tariff\n\nAct 1995, goods that have been donated or bequeathed to the public or to a public institution are prescribed.\n\n4. The application of item 23 to the goods in paragraph 3 does not apply to the following:\n\n(a) goods that serve similar functions to goods which are produced in Australia;\n\n(b) goods that serve similar functions to goods which are capable of being produced in Australia by any person in the normal course of business;\n\n(c) goods for which substitutable goods are produced in Australia in the ordinary course of business.\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 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":1906},"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is the original instrument establishing the by-law. The scope remains limited to prescribing donated/bequeathed goods for tariff concession purposes with specific exclusions to protect domestic industry, consistent with the stated purpose."},"complexity_factors":["Requires cross-referencing Item 23 of Schedule 4 to the Customs Tariff Act 1995 to understand the tariff concession framework","Contains three distinct industrial substitution tests in the exclusion clause ('similar functions', 'capable of being produced', 'substitutable goods')","Short, focused instrument with only one defined term"],"plain_english_summary":"This by-law gives a tax break (customs duty exemption) on goods that are **donated or left in wills (bequeathed)** to the Australian public or public institutions like museums, galleries, libraries, or hospitals.\n\n**How it works:**\n- It officially lists these donated goods as eligible for concessional (reduced or zero) import duty under the Customs Tariff Act.\n\n**The protectionist catch:**\nThe concession **does not apply** if the goods would compete with Australian manufacturers. Specifically, it excludes:\n- Goods that serve the same purpose as products already made in Australia;\n- Goods that could realistically be made in Australia under normal business conditions; and\n- Goods that have readily available substitutes being manufactured in Australia.\n\n**Why it matters:**\nIt encourages international donors to give valuable items (art, historical artifacts, scientific equipment) to Australian public collections by reducing import costs, while ensuring local businesses aren't undercut by free imported alternatives."}},"importantCases":[],"_links":{"self":"/api/acts/customs-by-law-no-1301035","history":"/api/acts/customs-by-law-no-1301035/history","analysis":"/api/acts/customs-by-law-no-1301035/analysis","conflicts":"/api/acts/customs-by-law-no-1301035/conflicts","importantCases":"/api/acts/customs-by-law-no-1301035/important-cases","documents":"/api/acts/customs-by-law-no-1301035/documents"}}