{"id":"F2024L00659","name":"Notice of Intention to Propose Customs Tariff Alteration 2024","slug":"notice-of-intention-to-propose-customs-tariff-alteration-2024","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":105247,"registerId":"commonwealth-F2024L00659-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Notice of Intention to Propose Customs Tariff Alteration 2024","content":"![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\nLIN24/046\n\nNotice of Intention to Propose Customs Tariff Alteration 2024\n\nIn accordance with section 273EA of the Customs Act 1901, read with section 56 of the Legislation Act 2003, I, Suzanne Ford, delegate of the Minister for Home Affairs, give notice that it is intended, within 7 sitting days of the House of Representatives after the date of registration of this Notice, to propose in the Parliament a Customs Tariff alteration in accordance with the particulars specified in the Schedule to this Notice.\n\nThe alterations will operate starting on 1 July 2024.\n\nDated: 7 June 2024\n\n\\[signed\\]\n\nSuzanne Ford\n\nDelegate of the Minister for Home Affairs\n\nSchedule 1—Alterations to the Customs Tariff Act 1995\n\nCustoms Tariff Act 1995\n\n1 Bulk amendment\n\nThe headings or subheadings in Schedule 3 to the Customs Tariff Act 1995 that are specified in the following table are amended by repealing each rate of duty in column 3 and substituting the following:\n\n```html\n

Free

Bulk amendment

Headings or subheadings in Schedule 3

0709.51.00

0712.32.00

0712.34.00

0714.10.10

0714.30.10

0714.40.10

0714.50.10

0714.90.10

1202.30.00

1202.41.00

1210.10.00

1211.20.20

1212.29.10

1508.10.00

1512.21.00

1514.19.00

1514.99.00

1518.00.10

1602.90.00

1702.20.00

1904.30.00

2005.60.00

2006.00.20

2106.90.15

2404.92.90

2516.12.00

2525.10.00

2526.10.00

\n```\n\n| Bulk amendment |\n| ------------------------------------- |\n| Headings or subheadings in Schedule 3 |\n| 3002.13.10 |\n| 3002.14.10 |\n| 3006.10.22 |\n| 3006.91.00 |\n| 3204.20.00 |\n| 3604.10.00 |\n| 3701.20.00 |\n| 3701.91.00 |\n| 3702.10.00 |\n| 3702.52.90 |\n| 3702.53.00 |\n| 3702.54.00 |\n| 3702.55.00 |\n| 3702.96.90 |\n| 3702.97.00 |\n| 3703.10.90 |\n| 3703.20.00 |\n| 3703.90.00 |\n| 3705.00.10 |\n| 3707.10.00 |\n| 4011.70.00 |\n| 4012.12.00 |\n| 4012.13.00 |\n| 4012.19.00 |\n| 4014.90.00 |\n| 4104.11.90 |\n| 4104.19.90 |\n| 4104.41.00 |\n| 4105.30.00 |\n| 4107.11.00 |\n| 4107.12.00 |\n| 4107.19.00 |\n| 4107.91.00 |\n| 4107.92.00 |\n| 4112.00.00 |\n| 4113.10.00 |\n| 4113.20.00 |\n\n| Bulk amendment |\n| ------------------------------------- |\n| Headings or subheadings in Schedule 3 |\n| 4114.10.00 |\n| 4302.19.90 |\n| 4302.20.00 |\n| 4304.00.10 |\n| 4404.10.00 |\n| 4404.20.00 |\n| 4406.11.00 |\n| 4406.91.00 |\n| 4407.14.10 |\n| 4407.14.99 |\n| 4407.19.10 |\n| 4407.25.10 |\n| 4407.25.90 |\n| 4407.29.10 |\n| 4407.29.93 |\n| 4407.93.10 |\n| 4407.93.90 |\n| 4407.94.10 |\n| 4407.94.90 |\n| 4407.95.10 |\n| 4407.95.90 |\n| 4407.97.00 |\n| 4407.99.99 |\n| 4408.10.19 |\n| 4408.31.90 |\n| 4408.39.12 |\n| 4408.39.90 |\n| 4408.90.12 |\n| 4408.90.19 |\n| 4408.90.90 |\n| 4409.22.00 |\n| 4411.12.10 |\n| 4412.10.10 |\n| 4412.10.21 |\n| 4412.10.90 |\n| 4412.34.00 |\n| 4412.41.90 |\n\n| Bulk amendment |\n| ------------------------------------- |\n| Headings or subheadings in Schedule 3 |\n| 4412.51.90 |\n| 4412.52.00 |\n| 4412.59.00 |\n| 4412.91.90 |\n| 4418.21.00 |\n| 4418.50.00 |\n| 4418.73.10 |\n| 4418.73.21 |\n| 4418.73.29 |\n| 4418.74.00 |\n| 4418.91.00 |\n| 4419.12.00 |\n| 4421.20.00 |\n| 4421.91.00 |\n| 4504.10.00 |\n| 4802.20.29 |\n| 4802.20.31 |\n| 4802.20.39 |\n| 4802.20.41 |\n| 4802.40.10 |\n| 4802.40.20 |\n| 4802.54.10 |\n| 4802.54.21 |\n| 4802.54.29 |\n| 4802.58.19 |\n| 4802.58.91 |\n| 4802.58.92 |\n| 4802.61.10 |\n| 4802.61.21 |\n| 4802.61.29 |\n| 4802.61.51 |\n| 4802.61.53 |\n| 4802.61.90 |\n| 4802.62.10 |\n| 4802.62.21 |\n| 4802.62.29 |\n| 4802.62.43 |\n| 4802.62.51 |\n\n| Bulk amendment |\n| ------------------------------------- |\n| Headings or subheadings in Schedule 3 |\n| 4802.62.53 |\n| 4802.62.59 |\n| 4802.62.90 |\n| 4802.69.22 |\n| 4804.11.10 |\n| 4804.11.90 |\n| 4804.19.10 |\n| 4804.19.90 |\n| 4804.41.10 |\n| 4804.41.90 |\n| 4804.42.10 |\n| 4804.42.90 |\n| 4804.49.10 |\n| 4804.49.90 |\n| 4804.51.00 |\n| 4804.52.00 |\n| 4804.59.00 |\n| 4805.11.90 |\n| 4805.12.10 |\n| 4805.24.91 |\n| 4805.91.99 |\n| 4808.10.10 |\n| 4808.40.10 |\n| 4809.20.00 |\n| 4810.13.29 |\n| 4810.14.29 |\n| 4810.19.29 |\n| 4810.22.20 |\n| 4810.22.30 |\n| 4810.22.90 |\n| 4810.29.20 |\n| 4810.31.00 |\n| 4810.32.00 |\n| 4811.41.90 |\n| 4811.51.00 |\n| 4811.59.20 |\n| 4816.20.00 |\n\n| Bulk amendment |\n| ------------------------------------- |\n| Headings or subheadings in Schedule 3 |\n| 4820.20.90 |\n| 4820.40.00 |\n| 4823.61.00 |\n| 4823.90.31 |\n| 4823.90.32 |\n| 4823.90.35 |\n| 4823.90.38 |\n| 4823.90.39 |\n| 4823.90.43 |\n| 4823.90.52 |\n| 4823.90.59 |\n| 4823.90.81 |\n| 4901.99.10 |\n| 5107.20.00 |\n| 5204.20.00 |\n| 5205.11.10 |\n| 5205.11.90 |\n| 5205.12.00 |\n| 5205.13.00 |\n| 5205.14.00 |\n| 5205.15.00 |\n| 5205.21.10 |\n| 5205.21.90 |\n| 5205.22.00 |\n| 5205.23.00 |\n| 5205.24.00 |\n| 5205.26.00 |\n| 5205.27.00 |\n| 5205.28.00 |\n| 5205.31.10 |\n| 5205.31.90 |\n| 5205.32.00 |\n| 5205.33.00 |\n| 5205.34.00 |\n| 5205.35.00 |\n| 5205.41.10 |\n| 5205.41.90 |\n| 5205.42.00 |\n\n| Bulk amendment |\n| ------------------------------------- |\n| Headings or subheadings in Schedule 3 |\n| 5205.43.00 |\n| 5205.44.00 |\n| 5205.46.00 |\n| 5205.47.00 |\n| 5205.48.00 |\n| 5206.11.10 |\n| 5206.11.90 |\n| 5206.12.00 |\n| 5206.13.00 |\n| 5206.14.00 |\n| 5206.15.00 |\n| 5206.21.10 |\n| 5206.21.90 |\n| 5206.22.00 |\n| 5206.23.00 |\n| 5206.24.00 |\n| 5206.25.00 |\n| 5206.31.10 |\n| 5206.31.90 |\n| 5206.32.00 |\n| 5206.33.00 |\n| 5206.34.00 |\n| 5206.35.00 |\n| 5206.41.10 |\n| 5206.41.90 |\n| 5206.42.00 |\n| 5206.43.00 |\n| 5206.44.00 |\n| 5206.45.00 |\n| 5208.13.00 |\n| 5211.12.00 |\n| 5211.52.00 |\n| 5212.11.00 |\n| 5307.20.00 |\n| 5401.10.00 |\n| 5402.44.00 |\n| 5801.33.00 |\n\n| Bulk amendment |\n| ------------------------------------- |\n| Headings or subheadings in Schedule 3 |\n| 5802.20.00 |\n| 5803.00.91 |\n| 5806.10.00 |\n| 5902.20.00 |\n| 5903.10.10 |\n| 5904.90.00 |\n| 5905.00.30 |\n| 5906.91.90 |\n| 5911.31.00 |\n| 5911.40.00 |\n| 6001.29.00 |\n| 6001.91.00 |\n| 6003.10.00 |\n| 6004.90.00 |\n| 6005.21.00 |\n| 6005.23.00 |\n| 6005.24.00 |\n| 6005.38.00 |\n| 6005.43.00 |\n| 6006.21.00 |\n| 6006.41.00 |\n| 6006.43.00 |\n| 6107.22.00 |\n| 6107.29.00 |\n| 6107.91.00 |\n| 6108.32.00 |\n| 6108.39.00 |\n| 6108.92.00 |\n| 6112.39.00 |\n| 6115.10.90 |\n| 6117.90.90 |\n| 6207.21.00 |\n| 6210.10.10 |\n| 6210.10.90 |\n| 6301.10.00 |\n| 6305.32.00 |\n| 6305.33.90 |\n\n| Bulk amendment |\n| ------------------------------------- |\n| Headings or subheadings in Schedule 3 |\n| 6306.40.00 |\n| 6307.10.10 |\n| 6401.99.20 |\n| 6403.40.00 |\n| 6406.10.90 |\n| 6601.10.00 |\n| 6815.91.00 |\n| 6902.10.00 |\n| 6906.00.00 |\n| 7003.12.00 |\n| 7003.19.00 |\n| 7003.20.00 |\n| 7019.11.00 |\n| 7019.12.00 |\n| 7019.13.00 |\n| 7019.14.00 |\n| 7019.15.00 |\n| 7019.19.00 |\n| 7019.73.00 |\n| 8201.30.00 |\n| 8201.50.00 |\n| 8201.60.00 |\n| 8202.10.00 |\n| 8205.20.00 |\n| 8205.40.00 |\n| 8209.00.00 |\n| 8211.10.00 |\n| 8211.91.00 |\n| 8211.92.10 |\n| 8215.20.00 |\n| 8301.10.00 |\n| 8302.60.00 |\n| 8305.10.00 |\n| 8305.90.00 |\n| 8404.20.00 |\n| 8409.10.00 |\n| 8410.13.00 |\n\n| Bulk amendment |\n| ------------------------------------- |\n| Headings or subheadings in Schedule 3 |\n| 8413.11.00 |\n| 8414.40.10 |\n| 8414.40.20 |\n| 8414.70.20 |\n| 8418.10.00 |\n| 8418.30.00 |\n| 8418.40.00 |\n| 8419.12.00 |\n| 8419.33.00 |\n| 8419.35.00 |\n| 8419.89.20 |\n| 8421.12.00 |\n| 8422.11.00 |\n| 8422.40.10 |\n| 8423.10.00 |\n| 8428.40.00 |\n| 8429.30.00 |\n| 8430.61.00 |\n| 8430.69.10 |\n| 8433.19.00 |\n| 8433.30.00 |\n| 8433.40.90 |\n| 8433.52.00 |\n| 8433.53.00 |\n| 8439.30.00 |\n| 8441.10.10 |\n| 8447.90.00 |\n| 8450.11.00 |\n| 8450.12.00 |\n| 8450.19.00 |\n| 8450.20.00 |\n| 8451.10.00 |\n| 8451.21.00 |\n| 8454.20.00 |\n| 8454.30.00 |\n| 8456.50.00 |\n| 8462.11.90 |\n| 8462.19.90 |\n| 8462.32.90 |\n\n| Bulk amendment |\n| ------------------------------------- |\n| Headings or subheadings in Schedule 3 |\n| 8462.39.90 |\n| 8462.63.90 |\n| 8464.20.00 |\n| 8465.10.00 |\n| 8465.20.90 |\n| 8465.92.00 |\n| 8465.93.00 |\n| 8467.21.00 |\n| 8467.22.00 |\n| 8467.81.00 |\n| 8474.32.00 |\n| 8475.29.00 |\n| 8476.21.00 |\n| 8476.81.00 |\n| 8477.10.00 |\n| 8477.30.00 |\n| 8477.51.00 |\n| 8479.60.00 |\n| 8479.71.00 |\n| 8480.10.00 |\n| 8480.20.00 |\n| 8480.50.00 |\n| 8485.20.00 |\n| 8485.30.90 |\n| 8501.62.00 |\n| 8501.72.00 |\n| 8502.13.90 |\n| 8502.20.00 |\n| 8502.31.90 |\n| 8507.50.00 |\n| 8508.11.00 |\n| 8509.80.10 |\n| 8514.32.90 |\n| 8515.31.90 |\n| 8515.39.00 |\n| 8516.40.00 |\n| 8516.72.00 |\n\n| Bulk amendment |\n| ------------------------------------- |\n| Headings or subheadings in Schedule 3 |\n| 8527.21.90 |\n| 8538.90.16 |\n| 8539.22.00 |\n| 8539.31.00 |\n| 8540.79.00 |\n| 8546.10.00 |\n| 8546.20.00 |\n| 8605.00.00 |\n| 8606.91.00 |\n| 8701.92.90 |\n| 8701.93.90 |\n| 8701.94.90 |\n| 8701.95.90 |\n| 8716.31.00 |\n| 8902.00.10 |\n| 9001.10.00 |\n| 9001.30.10 |\n| 9028.10.10 |\n| 9206.00.00 |\n| 9401.41.00 |\n| 9401.49.00 |\n| 9401.53.00 |\n| 9403.82.00 |\n| 9403.83.00 |\n| 9404.30.00 |\n| 9405.31.00 |\n| 9503.00.10 |\n| 9503.00.50 |\n| 9503.00.70 |\n| 9503.00.91 |\n| 9505.10.00 |\n| 9506.31.00 |\n| 9506.32.00 |\n| 9506.39.00 |\n| 9506.40.00 |\n| 9507.30.00 |\n| 9508.21.00 |\n| 9508.23.00 |\n\n| Bulk amendment |\n| ------------------------------------- |\n| Headings or subheadings in Schedule 3 |\n| 9508.24.00 |\n| 9508.25.00 |\n| 9508.30.00 |\n| 9508.40.00 |\n| 9602.00.10 |\n| 9602.00.90 |\n| 9603.21.00 |\n| 9603.40.00 |\n| 9608.10.00 |\n| 9608.20.00 |\n| 9609.10.00 |\n| 9610.00.00 |\n| 9615.11.00 |\n| 9619.00.10 |\n| 9619.00.29 |\n| 9619.00.30 |\n| 9619.00.60 |\n\n2 Schedule 14 (cell at table item 3, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n3 Schedule 14 (cell at table item 8, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n4 Schedule 14 (cell at table item 9, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n5 Schedule 14 (cell at table item 21, column 3)\n\nRepeal the cell, substitute:\n\n| 3%From 1 January of year 3: 2%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n6 Schedule 14 (cell at table item 28, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 July of year 3: Free |\n| ----------------------------- |\n\n7 Schedule 14 (cell at table item 131, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n8 Schedule 14 (cell at table item 221, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n9 Schedule 14 (cell at table item 222, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n10 Schedule 14 (cell at table item 229, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n11 Schedule 14 (cell at table item 250, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n12 Schedule 14 (cell at table item 255, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n \n\n13 Schedule 14 (cell at table item 256, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n14 Schedule 14 (cell at table item 257, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n15 Schedule 14 (cell at table item 258, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n16 Schedule 14 (cell at table item 259, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n17 Schedule 14 (cell at table item 260, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n18 Schedule 14 (cell at table item 399, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n19 Schedule 14 (cell at table item 400, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n \n\n20 Schedule 14 (cell at table item 401, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n21 Schedule 14 (cell at table item 414, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n22 Schedule 14 (cell at table item 415, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n23 Schedule 14 (cell at table item 418, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n24 Schedule 14 (cell at table item 426, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n25 Schedule 14 (cell at table item 427, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n26 Schedule 14 (cell at table item 428, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n27 Schedule 14 (cell at table item 429, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n28 Schedule 14 (cell at table item 431, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n29 Schedule 14 (cell at table item 442, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n30 Schedule 14 (cell at table item 444, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n31 Schedule 14 (cell at table item 446, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n32 Schedule 14 (cell at table item 452, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n33 Schedule 14 (cell at table item 453, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n34 Schedule 14 (cell at table item 454, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n \n\n35 Schedule 14 (cell at table item 455, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n36 Schedule 14 (cell at table item 456, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n37 Schedule 14 (cell at table item 460, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n38 Schedule 14 (cell at table item 464, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n39 Schedule 14 (cell at table item 467, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n40 Schedule 14 (cell at table item 477, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n41 Schedule 14 (cell at table item 478, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n42 Schedule 14 (cell at table item 479, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n43 Schedule 14 (cell at table item 481, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n44 Schedule 14 (cell at table item 483, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n45 Schedule 14 (cell at table item 484, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n46 Schedule 14 (cell at table item 485, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n47 Schedule 14 (cell at table item 494, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n48 Schedule 14 (cell at table item 495, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n49 Schedule 14 (cell at table item 496, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n \n\n50 Schedule 14 (cell at table item 498, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n51 Schedule 14 (cell at table item 499, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n52 Schedule 14 (cell at table item 501, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n53 Schedule 14 (cell at table item 502, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 July of year 3: Free |\n| ----------------------------- |\n\n54 Schedule 14 (cell at table item 507, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n55 Schedule 14 (cell at table item 508, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n56 Schedule 14 (cell at table item 509, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n57 Schedule 14 (cell at table item 511, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n58 Schedule 14 (cell at table item 515, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n59 Schedule 14 (cell at table item 518, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n60 Schedule 14 (cell at table item 520, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 July of year 3: Free |\n| ----------------------------- |\n\n61 Schedule 14 (cell at table item 523, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n62 Schedule 14 (cell at table item 524, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n63 Schedule 14 (cell at table item 526, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n64 Schedule 14 (cell at table item 527, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n65 Schedule 14 (cell at table item 528, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 July of year 3: Free |\n| ----------------------------- |\n\n \n\n66 Schedule 14 (cell at table item 530, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n67 Schedule 14 (cell at table item 538, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 July of year 3: Free |\n| ----------------------------- |\n\n68 Schedule 14 (cell at table item 541, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n69 Schedule 14 (cell at table item 542, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n70 Schedule 14 (cell at table item 543, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n71 Schedule 14 (cell at table item 544, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n72 Schedule 14 (cell at table item 545, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n \n\n73 Schedule 14 (cell at table item 546, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n74 Schedule 14 (cell at table item 547, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n75 Schedule 14 (cell at table item 548, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n76 Schedule 14 (cell at table item 549, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n77 Schedule 14 (cell at table item 554, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n78 Schedule 14 (cell at table item 566, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n79 Schedule 14 (cell at table item 570, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n \n\n80 Schedule 14 (cell at table item 571, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n81 Schedule 14 (cell at table item 572, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n82 Schedule 14 (cell at table item 573, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 July of year 3: Free |\n| ----------------------------- |\n\n83 Schedule 14 (cell at table item 575, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n84 Schedule 14 (cell at table item 578, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n85 Schedule 14 (cell at table item 584, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n86 Schedule 14 (cell at table item 585, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n87 Schedule 14 (cell at table item 586, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n88 Schedule 14 (cell at table item 589, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n89 Schedule 14 (cell at table item 592, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n90 Schedule 14 (cell at table item 593, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n91 Schedule 14 (cell at table item 596, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n92 Schedule 14 (cell at table item 600, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 July of year 3: Free |\n| ----------------------------- |\n\n93 Schedule 14 (cell at table item 602, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 July of year 3: Free |\n| ----------------------------- |\n\n94 Schedule 14 (cell at table item 603, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 July of year 3: Free |\n| ----------------------------- |\n\n95 Schedule 14 (cell at table item 616, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n96 Schedule 14 (cell at table item 617, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n97 Schedule 14 (cell at table item 619, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n98 Schedule 14 (cell at table item 620, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n99 Schedule 14 (cell at table item 621, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n100 Schedule 14 (cell at table item 622, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 July of year 3: Free |\n| ----------------------------- |\n\n101 Schedule 14 (cell at table item 627, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n102 Schedule 14 (cell at table item 628, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 July of year 3: Free |\n| ----------------------------- |\n\n103 Schedule 14 (cell at table item 630, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n104 Schedule 14 (cell at table item 631, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n105 Schedule 14 (cell at table item 633, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n106 Schedule 14 (cell at table item 634, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n107 Schedule 14 (cell at table item 635, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n108 Schedule 14 (cell at table item 636, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n109 Schedule 14 (cell at table item 637, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n110 Schedule 14 (cell at table item 638, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n111 Schedule 14 (cell at table item 639, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n \n\n112 Schedule 14 (cell at table item 640, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n113 Schedule 14 (cell at table item 641, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n114 Schedule 14 (cell at table item 642, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n115 Schedule 14 (cell at table item 643, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n116 Schedule 14 (cell at table item 644, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n117 Schedule 14 (cell at table item 645, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n118 Schedule 14 (cell at table item 646, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n \n\n119 Schedule 14 (cell at table item 647, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n120 Schedule 14 (cell at table item 648, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n121 Schedule 14 (cell at table item 649, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n122 Schedule 14 (cell at table item 650, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n123 Schedule 14 (cell at table item 652, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n124 Schedule 14 (cell at table item 653, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n125 Schedule 14 (cell at table item 654, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n \n\n126 Schedule 14 (cell at table item 655, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n127 Schedule 14 (cell at table item 656, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n128 Schedule 14 (cell at table item 657, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n129 Schedule 14 (cell at table item 658, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n130 Schedule 14 (cell at table item 659, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n131 Schedule 14 (cell at table item 660, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n132 Schedule 14 (cell at table item 661, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n \n\n133 Schedule 14 (cell at table item 662, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n134 Schedule 14 (cell at table item 664, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n135 Schedule 14 (cell at table item 665, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n136 Schedule 14 (cell at table item 666, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n137 Schedule 14 (cell at table item 667, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n138 Schedule 14 (cell at table item 692, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 July of year 3: Free |\n| ----------------------------- |\n\n139 Schedule 14 (cell at table item 693, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n140 Schedule 14 (cell at table item 701, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 July of year 3: Free |\n| ----------------------------- |\n\n141 Schedule 14 (cell at table item 817, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n142 Schedule 14 (cell at table item 820, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n143 Schedule 14 (cell at table item 821, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n144 Schedule 14 (cell at table item 829, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n145 Schedule 14 (cell at table item 838, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n146 Schedule 14 (cell at table item 839, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n147 Schedule 14 (cell at table item 840, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n \n\n148 Schedule 14 (cell at table item 846, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n149 Schedule 14 (cell at table item 847, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 July of year 3: Free |\n| ----------------------------- |\n\n150 Schedule 14 (cell at table item 852, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n151 Schedule 14 (cell at table item 855, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n152 Schedule 14 (cell at table item 856, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n153 Schedule 14 (cell at table item 904, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n154 Schedule 14 (cell at table item 905, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n155 Schedule 14 (cell at table item 906, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n156 Schedule 14 (cell at table item 913, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n157 Schedule 14 (cell at table item 914, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n158 Schedule 14 (cell at table item 916, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n159 Schedule 14 (cell at table item 934, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n160 Schedule 14 (cell at table item 954, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n161 Schedule 14 (cell at table item 1016, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n162 Schedule 14 (cell at table item 1034, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n163 Schedule 14 (cell at table item 1086, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n \n\n164 Schedule 14 (cell at table item 1093, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n165 Schedule 14 (cell at table item 1122, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n166 Schedule 14 (cell at table item 1131, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 July of year 3: Free |\n| ----------------------------- |\n\n167 Schedule 14 (cell at table item 1392, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n168 Schedule 14 (cell at table item 1402, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n169 Schedule 14 (cell at table item 1403, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n170 Schedule 14 (cell at table item 1404, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n171 Schedule 14 (cell at table item 1451, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n172 Schedule 14 (cell at table item 1452, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n173 Schedule 14 (cell at table item 1486, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n174 Schedule 14 (cell at table item 1493, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |\n\n175 Schedule 14 (cell at table item 1498, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n176 Schedule 14 (cell at table item 1499, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n177 Schedule 14 (cell at table item 1500, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n178 Schedule 14 (cell at table item 1501, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n \n\n179 Schedule 14 (cell at table item 1662, column 3)\n\nRepeal the cell, substitute:\n\n| 4%From 1 January of year 3: 3%From 1 July of year 3: Free |\n| --------------------------------------------------------- |\n\n180 Schedule 14 (cell at table item 1688, column 3)\n\nRepeal the cell, substitute:\n\n| 5%From 1 July of year 3: Free |\n| ----------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":8,"scope_assessment":{"changed":true,"description":"The instrument changes the scope of duties applied under the Customs Tariff Act 1995 by amending the duty rates and phasing for numerous tariff headings (Schedule 1: bulk amendment to Schedule 3) and replacing many cells in Schedule 14 with staged reductions that move items to free over specified dates. It is a mechanical re‑rating of tariff items rather than creation of new regulatory powers; it changes who pays duties and when, and alters revenue collection profiles."},"complexity_factors":["Scale: a bulk amendment to many Schedule 3 headings plus replacement of hundreds of individual cells in Schedule 14 (Schedule 1 and items 2–180).","Phasing complexity: many entries use multi-step dates (eg. '4% From 1 January of year 3: 3% From 1 July of year 3: Free' or '5% From 1 July of year 3: Free'), requiring calendar tracking and transitional application.","Classification burden: accurate HS code classification is required for each affected heading (high dispute risk where descriptions overlap).","Operational update: Australian Border Force and tariff databases must be updated precisely to avoid mislevy or release delays.","Revenue forecasting: staggered rate changes complicate short- and medium-term customs revenue estimates and budget reporting.","Compliance costs: importers and brokers must review tariffs for many product lines and adjust pricing, documentation and duty calculations.","Implementation risk: high volume of discrete replacements raises the chance of drafting or transcription errors when publishing and applying the new schedule.","Stakeholder breadth: effects span numerous industries (agri‑food, textiles, machinery, chemicals, manufactured goods), creating concentrated benefits for some importers and diffuse adjustment costs for others."],"plain_english_summary":"This Notice amends the Customs Tariff Act 1995 to change duty rates on a large number of tariff headings by substituting staged duty schedules (commonly 4% → 3% → Free or 5% → Free). It primarily affects importers, customs brokers and domestic firms competing with imports, and alters government tariff receipts.\n\nMechanically, the instrument makes a bulk amendment to Schedule 3 and replaces many cells in Schedule 14 with the new phased rates; the alterations operate from 1 July 2024 (with later staged dates shown in Schedule 14)."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This notice serves its original intended purpose - to provide advance notification of specific customs tariff alterations as required by section 273EA of the Customs Act 1901. The scope remains tightly focused on tariff modifications and does not extend beyond the procedural and substantive requirements for altering import duties."},"complexity_factors":["Extensive tabular data: Over 500 individual tariff classifications (HS codes) are modified across multiple schedules","Phased implementation: Complex staging formulas involving 'year 3' with multiple trigger dates (1 January and 1 July)","Cross-referencing: Heavy reliance on external documents - the Customs Tariff Act 1995 and its Schedule 3 and Schedule 14, which contain the actual duty rates and classification details","Technical terminology: Uses Harmonized System (HS) codes (8-digit classification numbers) without explanation","Dual amendment mechanisms: Mix of 'bulk amendment' (sweeping changes to Schedule 3) and individual cell replacements in Schedule 14","Conditional logic: Duty rates change based on timing ('From 1 January of year 3', 'From 1 July of year 3') requiring tracking of effective dates"],"plain_english_summary":"This notice warns Parliament of a planned overhaul of customs duties that makes hundreds of imported goods largely duty-free from 1 July 2024 and phases down remaining rates over several years. It affects importers, retailers, manufacturers and consumers by lowering costs and opening markets, and continues Australia’s long-term move to simplify tariffs while giving domestic industries time to adjust through staged reductions."}},"importantCases":[],"_links":{"self":"/api/acts/notice-of-intention-to-propose-customs-tariff-alteration-2024","history":"/api/acts/notice-of-intention-to-propose-customs-tariff-alteration-2024/history","analysis":"/api/acts/notice-of-intention-to-propose-customs-tariff-alteration-2024/analysis","conflicts":"/api/acts/notice-of-intention-to-propose-customs-tariff-alteration-2024/conflicts","importantCases":"/api/acts/notice-of-intention-to-propose-customs-tariff-alteration-2024/important-cases","documents":"/api/acts/notice-of-intention-to-propose-customs-tariff-alteration-2024/documents"}}