{"id":"F2005L02905","name":"Tariff Concession Order 0505963","slug":"tariff-concession-order-0505963","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38019,"registerId":"commonwealth-F2005L02905-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0505963","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Michael Perry, a delegate of the Chief Executive Officer declare that the goods specified in Column 1 of THE TABLE are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of THE TABLE applies. This Order shall have effect from 18.05.05 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2. |\n| ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTHE TABLE\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item NumberLast date of effect |\n| ----------------------------------------------------------------------- | ------------------------------------------------- |\n\n| 8438.80.00 | FILLERS, ICE CONFECTIONERYOp. 18.05.05 - TC 0505963 | 50  |\n| ---------- | --------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 23 September 2005 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------------- |","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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"False. The instrument’s sole effect is to declare that the listed goods (tariff 8438.80.00) are subject to Item 50 of Part III, Schedule 4 from 18 May 2005; it does not on its face expand or narrow the broader tariff schedule beyond applying that specific Schedule item, and its duration is governed by the listed revocation provisions (ss.269SC/269SD) or any end date in Column 2."},"complexity_factors":["Narrow subject matter: single commodity description (\"FILLERS, ICE CONFECTIONERY\") and a single tariff line (8438.80.00) reduces substance complexity.","Cross‑reference dependency: the order operates by applying Item 50 of Part III, Schedule 4 of the Customs Tariff Act 1995 (requires consulting that Schedule to understand actual tariff effect).","Statutory form and authority: made under s.269P of the Customs Act 1901 by a delegate (Michael Perry), so legal effect depends on delegated decision‑making (documented at top and signed 23 Sept 2005).","Temporal and revocation mechanics: effective date specified (18.05.05) and termination depends on revocation under ss.269SC/269SD of the Customs Act or any date in Column 2, requiring administrative action to end (creates ongoing administrative discretion).","Sparse operational detail: the instrument names the applicable Schedule item but does not state the practical duty rate or procedural steps for importers within the text (requires cross‑checking other instruments/statutes)."],"plain_english_summary":"This order declares imported \"fillers, ice confectionery\" (tariff classification 8438.80.00) to be subject to Item 50 of Part III, Schedule 4 of the Customs Tariff Act 1995, effective 18 May 2005. Made under s.269P of the Customs Act 1901 by a CEO delegate, it remains in force until revoked under ss.269SC or 269SD or until any specific end date is stated; it therefore changes the tariff treatment that applies to those imports."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow administrative instrument creating a specific tariff concession for a single category of goods (ice confectionery fillers). It serves exactly the purpose intended by the Tariff Concession System under the Customs Act 1901 — to grant duty relief on specific imported goods. There is no evidence of scope creep or expansion beyond the original legislative intent."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicitly referenced (the Schedule 4 item)","No nested conditional logic or exceptions","Simple tabular format with only 2 columns of operative content","Single operative provision with straightforward cross-reference to Customs Act 1901 and Customs Tariff Act 1995","No subsections, paragraphs, or complex numbering"],"plain_english_summary":"This Tariff Concession Order grants a reduced/zero tariff under Item 50, Schedule 4 for ice confectionery fillers (customs code 8438.80.00), lowering import duties on machinery used to make ice cream and similar frozen desserts. It benefits importers and Australian food manufacturers by cutting equipment costs and has been effective since 18 May 2005."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0505963","history":"/api/acts/tariff-concession-order-0505963/history","analysis":"/api/acts/tariff-concession-order-0505963/analysis","conflicts":"/api/acts/tariff-concession-order-0505963/conflicts","importantCases":"/api/acts/tariff-concession-order-0505963/important-cases","documents":"/api/acts/tariff-concession-order-0505963/documents"}}