{"id":"tas:sr-2019-029","name":"Duties (Concession Extension) Order (No. 2) 2019","slug":"duties-concession-extension-order-no-2-2019","collection":"regulation","jurisdiction":"tas","status":"in_force","isInForce":true,"actNumber":"29 of 2019","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":184428,"registerId":"tas-tas:sr-2019-029-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 (No. 2) 2019](/view/html/inforce/2026-04-12/sr-2019-029) .","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 5 June 2019\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 this narrow, specific purpose."},"complexity_factors":["Extremely short (5 clauses, most containing no operative text)","No defined terms in the Order itself (relies on external Act)","No conditional logic or exceptions","Cross-references only to the Principal Act and Rules Publication Act","Substantive amendments already incorporated into authorised version, making this Order essentially a historical record"],"plain_english_summary":"This is a short, technical piece of Tasmanian legislation that extends a tax concession (a discount or exemption from stamp duty) that was about to expire.\n\n**What it does:**\n- Amends the *Duties Act 2001* (Tasmania's stamp duty law) to extend an existing concession\n- The actual changes to the law have already been merged into the main Act (the \"authorised version\"), so this Order itself just records that the extension happened\n\n**Who it affects:**\n- People buying property or other assets in Tasmania who were relying on a stamp duty concession that was due to end\n- The Tasmanian Government (Treasury), which collects less duty revenue as a result\n\n**Why it matters:**\nWithout this extension, certain buyers would have faced higher transaction costs when the original concession expired. This keeps the discount in place for longer, maintaining the status quo rather than introducing a new policy."},"summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"Based on available information, this order appears to maintain the original scope of an existing concession by simply extending its duration. No expansion or restriction of the concession's coverage is evident, though the absence of operative text means this cannot be confirmed with certainty."},"complexity_factors":["The document provided contains only metadata and status information — no operative legal text is visible, making meaningful analysis impossible","Subordinate legislation (statutory orders) can interact with parent Acts in complex ways, requiring cross-referencing with the Duties Act 2001 (Tas) or equivalent","Concession extension orders often have strict eligibility criteria and time-limited application that require careful interpretation","The numbering '(No. 2)' implies at least one prior related order, adding a layer of sequential legislative history to track"],"plain_english_summary":"This Tasmanian government order simply extends an existing duty concession (a stamp-duty discount or exemption), keeping the benefit in force beyond its original end date. It affects Tasmanian taxpayers or entities who qualify for that concession — for example, people or businesses relying on reduced duty when transacting property — and matters because it prevents an unexpected increase in duty payable.\n\nCheck the full order for the specific concession, eligibility and new expiry."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The order changes the application of the Duties Act 2001 by extending a concession and incorporating those amendments into the authorised version of the Act (s3; ss4–5). The order itself does not reproduce the concession terms; the substantive scope change is effected through the authorised Act as updated, and the order takes effect on Gazette notification (s2)."},"complexity_factors":["Very short instrument with only title, commencement and cross-reference to the Principal Act (ss1–3).","Substantive effect depends on amendments incorporated into the Duties Act 2001 rather than on standalone text in the order (ss4–5).","Commencement is automatic on Gazette notification, so timing depends on administrative publication (s2).","Administrative responsibility is allocated to the Department of Treasury and Finance (administration note).","Lack of embedded concession details requires consulting the authorised version of the Duties Act for practical effects (ss4–5)."],"plain_english_summary":"This order amends the Duties Act 2001 to extend a duty concession and incorporates those amendments into the authorised version of that Act. It takes effect on the day its making is notified in the Gazette (s2–5). It affects people and entities with obligations under the Duties Act 2001 and is administered by the Department of Treasury and Finance."},"issue_detection":{"absurdities":[],"contradictions":[]}},"importantCases":[],"_links":{"self":"/api/acts/duties-concession-extension-order-no-2-2019","history":"/api/acts/duties-concession-extension-order-no-2-2019/history","analysis":"/api/acts/duties-concession-extension-order-no-2-2019/analysis","conflicts":"/api/acts/duties-concession-extension-order-no-2-2019/conflicts","importantCases":"/api/acts/duties-concession-extension-order-no-2-2019/important-cases","documents":"/api/acts/duties-concession-extension-order-no-2-2019/documents"}}