{"id":"tas:sr-2019-002","name":"Duties (Concession Extension) Order 2019","slug":"duties-concession-extension-order-2019","collection":"regulation","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"2 of 2019","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":184372,"registerId":"tas-tas:sr-2019-002-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Short title","content":"### 1 Short title\n\n> This order may be cited as the [Duties (Concession Extension) Order 2019](/view/html/inforce/2026-04-12/sr-2019-002) .","sortOrder":0},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"### 2 Commencement\n\n> This order takes effect on the day on which its making is notified in the *Gazette*.","sortOrder":1},{"sectionNumber":"3","sectionType":"section","heading":"Principal Act","content":"### 3 Principal Act\n\n> In this order, the [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) is referred to as the Principal Act.","sortOrder":2},{"sectionNumber":"4.","sectionType":"section","heading":null,"content":"### 4.\n\n> The amendment effected by this clause has been incorporated into the authorised version of the [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) .","sortOrder":3},{"sectionNumber":"5.","sectionType":"section","heading":null,"content":"### 5.\n\n> The amendment effected by this clause has been incorporated into the authorised version of the [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) .\n\nDisplayed and numbered in accordance with the *[Rules Publication Act 1953](/view/html/inforce/current/act-1953-050)*.\n\nNotified in the *Gazette* on 30 January 2019\n\nThis order is administered in the Department of Treasury and Finance.","sortOrder":4}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The order performs exactly what its title suggests—extending a concession. There is no scope creep; it is a narrow, time-limited administrative amendment."},"complexity_factors":["Only 5 clauses total, with 2 being purely mechanical (incorporation notices)","No defined terms beyond a single reference to 'Principal Act'","No conditional logic, exceptions, or cross-references to other legislation beyond the parent Act","Operates as a simple amendment instrument with minimal substantive content in the order itself"],"plain_english_summary":"This is a short technical order that extends a stamp duty concession (a discount on tax paid when buying property or other assets) in Tasmania. It amends the Duties Act 2001 to keep an existing concession running longer than originally planned. The actual changes to the law have already been merged into the main Act, so this order itself just records that the extension happened."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order itself does not expand the statutory scope beyond implementing and recording amendments to the Duties Act 2001 and fixing commencement by Gazette notice (cl. 2; cls. 4–5). The instrument is limited to incorporating amendments into the authorised Act text and does not, on its face, add new categories of liability or new administrative powers; any substantive scope of change must be read in the updated Duties Act."},"complexity_factors":["Very short, procedural instrument with no substantive operational provisions (clauses 1–3).","Commencement is administrative: takes effect on Gazette notification, creating a simple timing rule (cl. 2; Gazette notice 30 January 2019).","References and changes are to the Principal Act rather than new standalone rules — users must consult the Duties Act 2001 for substantive detail (cl. 3).","Amendments are stated as incorporated into the authorised version of the Act without reproducing text here, leaving the exact legal effect to the updated Act (clauses 4–5).","Title indicates the subject (extension of a concession) but the Order does not specify the concession or eligibility criteria, producing ambiguity that requires cross-referencing the Principal Act and its authorised version (short title and incorporated-amendment clauses).","Administrative responsibility is clearly identified, limiting institutional complexity (administered by Department of Treasury and Finance)."],"plain_english_summary":"This Order updates the Duties Act 2001 to extend an existing duty concession and records that the related amendments have been incorporated into the authorised version of the Act. It comes into effect when its making is notified in the Gazette. It affects people and entities who pay or claim duty concessions under the Duties Act and the Department of Treasury and Finance, which administers the instrument, by altering concession entitlement and the Act’s text."},"issue_detection":{"absurdities":[],"contradictions":[]},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Based on the available text, there is no evidence of scope change from the original intent. The Order appears to do exactly what its title states — extend an existing concession under duties legislation. No amendments or broadening/narrowing of scope are apparent from the metadata provided."},"complexity_factors":["The document provided is largely a metadata/status page — the actual operative legal text is absent, limiting substantive analysis","Subordinate legislation (an Order rather than an Act) adds a layer of hierarchy to understand — it sits beneath a parent Act (the Duties Act)","The nature and conditions of the concession being extended are not specified in the available text","Otherwise appears to be a narrow, single-purpose instrument with limited moving parts"],"plain_english_summary":"This Tasmanian government Order extends a duty concession (likely a stamp-duty discount) for people in Tasmania who qualify for that concession. It matters to eligible buyers of property or other dutiable assets because it prolongs the period during which the benefit can be claimed, potentially reducing the tax payable. The provided record lacks the full operative text, so exact eligibility and scope cannot be confirmed here."}},"importantCases":[],"_links":{"self":"/api/acts/duties-concession-extension-order-2019","history":"/api/acts/duties-concession-extension-order-2019/history","analysis":"/api/acts/duties-concession-extension-order-2019/analysis","conflicts":"/api/acts/duties-concession-extension-order-2019/conflicts","importantCases":"/api/acts/duties-concession-extension-order-2019/important-cases","documents":"/api/acts/duties-concession-extension-order-2019/documents"}}