{"id":"F2024L00660","name":"Notice of Intention to Propose Customs Tariff Alteration (No. 2) 2024","slug":"notice-of-intention-to-propose-customs-tariff-alteration-no-2-2024","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":105248,"registerId":"commonwealth-F2024L00660-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 (No. 2) 2024","content":"![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\nLIN24/047\n\nNotice of Intention to Propose Customs Tariff Alteration (No. 2) 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 Schedules to this Notice.\n\nThe alteration in Schedule 1 operated starting on 4 July 2024.\n\nDated: 7 June 2024\n\n\\[signed\\]\n\nSuzanne Ford\n\nDelegate of the Minister for Home Affairs\n\nSchedule 1—Alteration to the Customs Tariff Act 1995 operating start on 4 July 2024\n\n1 Paragraph 18B(1)(b)\n\nRepeal the paragraph, substitute:\n\n    (b) that are imported into Australia during the period beginning on 4 July 2022 and ending at the end of 3 July 2026;\n\nSchedule 2—Repeal of Notices\n\n    2 The following are repealed at the same time as the alteration made by this Notice commences operation:\n    (a) Notice of Intention to Propose Customs Tariff Alterations (No.2) 2022;\n    (b) Notice of Intention to Propose Customs Tariff Alterations (No.4) 2022;\n    (c) Notice of Intention to Propose Customs Tariff Alterations (No.5) 2022;\n    (d) Notice of Intention to Propose Customs Tariff Alterations (No.6) 2022;\n    (e) Notice of Intention to Propose Customs Tariff Alterations (No.7) 2022;\n    (f) Notice of Intention to Propose Customs Tariff Alteration (No.1) 2023;\n    (g) Notice of Intention to Propose Customs Tariff Alteration (No.2) 2023;\n    (h) Notice of Intention to Propose Customs Tariff Alteration (No.3) 2023; and\n    (i) Notice of Intention to Propose Customs Tariff Alteration (No.4) 2023.","sortOrder":0}],"analysis":{"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":2,"scope_assessment":{"changed":false,"description":"This notice performs exactly the function it was designed for: extending a temporary tariff arrangement and cleaning up superseded notices. There is no scope creep."},"complexity_factors":["Very short document (under 1 page of substantive content)","Only 2 operative provisions (Schedule 1 and Schedule 2)","Single amendment: simple date substitution in one paragraph","No defined terms section","No cross-references to other legislation beyond standard empowering provisions (Customs Act 1901, Legislation Act 2003)","Straightforward repeal list in Schedule 2 with no conditional logic"],"plain_english_summary":"The Government extends a temporary customs tariff relief for certain imported goods, backdating coverage to 4 July 2022 and pushing the expiry to 3 July 2026. It also repeals nine earlier notices from 2022–23 to tidy the rules. \n\nThe change preserves a temporary tax break for affected importers (and potentially downstream consumer prices), ensuring there’s no unintended lapse in the relief."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"The instrument alters the temporal scope of paragraph 18B(1)(b) to cover imports made from 4 July 2022 until 3 July 2026 and takes effect from 4 July 2024 (Schedule 1). It also repeals a series of earlier Notices listed in Schedule 2, thereby consolidating or replacing prior temporary arrangements."},"complexity_factors":["Narrow textual change: substitution of paragraph 18B(1)(b) (Schedule 1) — straightforward amendment to a single existing paragraph.","Temporal mechanics: sets a specific import period (4 July 2022 to 3 July 2026) and an operation start date (4 July 2024) — timing matters for eligibility and retrospective coverage (Schedule 1).","Repeals multiple prior Notices (Schedule 2) which may interact with prior administrative arrangements or expectations.","Statutory route: issued under section 273EA of the Customs Act 1901 and section 56 of the Legislation Act 2003 (notice authority and parliamentary timing) — procedural constraints affect how and when the change takes effect.","Interpretive dependency: the practical effect depends on the remainder of paragraph 18B and related tariff provisions not reproduced here, creating some implementation uncertainty absent that context."],"plain_english_summary":"This Notice amends the Customs Tariff Act 1995 by replacing paragraph 18B(1)(b) to specify that covered goods must have been imported into Australia between 4 July 2022 and 3 July 2026, and the amendment operates from 4 July 2024. It affects importers and the customs administration by defining which imports fall within that tariff provision for that period, and it repeals a set of earlier Notices listed in Schedule 2. The date range determines eligibility for the relevant tariff treatment and compliance obligations."}},"importantCases":[],"_links":{"self":"/api/acts/notice-of-intention-to-propose-customs-tariff-alteration-no-2-2024","history":"/api/acts/notice-of-intention-to-propose-customs-tariff-alteration-no-2-2024/history","analysis":"/api/acts/notice-of-intention-to-propose-customs-tariff-alteration-no-2-2024/analysis","conflicts":"/api/acts/notice-of-intention-to-propose-customs-tariff-alteration-no-2-2024/conflicts","importantCases":"/api/acts/notice-of-intention-to-propose-customs-tariff-alteration-no-2-2024/important-cases","documents":"/api/acts/notice-of-intention-to-propose-customs-tariff-alteration-no-2-2024/documents"}}