{"id":"tas:sr-2023-024","name":"Duties (Concession Extension) Order 2023","slug":"duties-concession-extension-order-2023","collection":"regulation","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"24 of 2023","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":179238,"registerId":"tas-tas:sr-2023-024-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 2023](/view/html/inforce/2026-04-12/sr-2023-024) .","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 31 May 2023\n\nThis order is administered in the Department of Treasury and Finance.","sortOrder":4}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This order performs exactly the function its title suggests—extending a duty concession. It has not expanded beyond its original purpose of extending a time-limited concession under the Duties Act 2001."},"complexity_factors":["Extremely short document (only 5 clauses, with clauses 4 and 5 being mere placeholders stating amendments have been incorporated elsewhere)","No defined terms in the order itself (relies entirely on the Principal Act)","No conditional logic or exceptions within the order","Cross-references only to the parent Duties Act 2001 and the Rules Publication Act 1953","Substantive amendments not actually contained in this document—they've been 'incorporated' into the authorised version of the Principal Act, making this essentially a notification instrument rather than a standalone legislative text"],"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) under Tasmania's Duties Act 2001. \n\n**What it does:**\n- Extends an existing tax concession so it continues to apply beyond its original end date\n- The actual legal changes have already been merged into the main Duties Act 2001 (this order just formally records that this happened)\n\n**Who it affects:**\n- People buying property or other dutiable assets in Tasmania who qualify for this particular duty concession\n- The Tasmanian State Revenue Office, which administers stamp duty\n\n**Why it matters:**\nWithout this extension, certain buyers would lose their eligibility for reduced stamp duty rates, potentially costing them thousands of dollars in extra tax when purchasing property."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The order records and brings into effect amendments to the Duties Act 2001 that extend a concession and states those amendments have been incorporated into the authorised version (cls 3, 4–5). The instrument itself contains no text that expands or narrows the Act’s substantive coverage; based on this order alone there is no indication the statutory scope has changed from the original legislative measure."},"complexity_factors":["Very short, procedural instrument that mainly records an amendment and commencement (cls 1–3).","No substantive details of the concession extension are included in this order; readers must consult the Duties Act 2001 or its authorised version for content.","Commencement is automatic on Gazette notification, creating immediate legal effect once published (cl.2).","Notes that amendments have been incorporated into the authorised version, which can obscure the standalone text of the changes (cls 4–5).","Administrative responsibility is specified (Department of Treasury and Finance), but the order delegates no further decision-making or discretion."],"plain_english_summary":"This order amends the Duties Act 2001 to extend a concession and records that those amendments have been incorporated into the authorised version of the Act. It takes effect on the day its making is notified in the Gazette (cl.2), is linked to the Duties Act 2001 (cl.3), and is administered by the Department of Treasury and Finance; it therefore affects persons and transactions governed by that Act."},"issue_detection":{"absurdities":[],"contradictions":[]},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Based on the available text, this order does not appear to change the scope of the original concession — it simply extends its duration. There is no indication of new eligibility categories, altered rates, or expanded coverage."},"complexity_factors":["Very limited legislative text is visible — the substantive provisions of the order are not included in the excerpt provided","The order appears to be a simple administrative extension of an existing concession rather than introducing new law","No complex definitions, eligibility criteria, or multi-step processes are apparent from the available text","Operates under the existing Duties Act framework, so interaction with parent legislation adds minor complexity"],"plain_english_summary":"This order extends an existing Tasmanian concession on duties (e.g., stamp duty), keeping a current discount or exemption in force rather than letting it lapse. \n\nIt affects anyone eligible for that concession in Tasmania — preserving access to reduced or waived duty payments until the extended period ends; check the order for exact concession and duration."}},"importantCases":[],"_links":{"self":"/api/acts/duties-concession-extension-order-2023","history":"/api/acts/duties-concession-extension-order-2023/history","analysis":"/api/acts/duties-concession-extension-order-2023/analysis","conflicts":"/api/acts/duties-concession-extension-order-2023/conflicts","importantCases":"/api/acts/duties-concession-extension-order-2023/important-cases","documents":"/api/acts/duties-concession-extension-order-2023/documents"}}