{"id":"F2005L03122","name":"Tariff Concession Order 0506244","slug":"tariff-concession-order-0506244","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":38113,"registerId":"commonwealth-F2005L03122-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0506244","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Wendy Knowles, 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 25.05.05 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| 9508.90.00 | PARTS, ROLLER COASTER RIDE, being ANY of the following:(a) accumulator reservoirs;(b) brakes;(c) catch car;(d) collector;(e) control console;(f) electrical controls;(g) fins;(h) frames;(i) guides;(j) hydraulic controls;(k) kicker wheels;(l) launch sledge;(m) passenger trains;(n) plates;(o) pusher dog;(p) rails;(q) rollers;(r) rope tensioner;(s) sliding profile;(t) support angles, cleats and brackets;(u) support columns;(v) tanks;(w) track;(x) track and support weldments;(y) track switches;(z) vehicle launcherOp. 25.05.05 - TC 0506244 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 07 October 2005 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This TCO remains within the ordinary, limited scope of tariff concession orders: it specifies particular imported goods that will receive the tariff concession identified by a Schedule 4 item. It does not broaden the statutory scheme or add new regulatory powers beyond the usual TCO mechanism; it simply applies Item 50 to a specified list of roller-coaster parts. There is no indication in the instrument that the scope has grown beyond the routine purpose of granting a customs tariff concession to named goods."},"complexity_factors":["Single-page instrument with one table row (low length).","One tariff classification referenced (9508.90.00) — simple numeric cross-reference.","Detailed enumeration of ~26 specific parts (a)–(z) increases interpretive work for matching imported items to the list.","Cross-references to three external statutory provisions: s269P (power to make), ss269SC/269SD (revocation), and Item 50 of Part III, Schedule 4 to the Customs Tariff Act 1995 (which actually sets the concession) — requires checking those other provisions for full effect.","No explicit expiry date stated (open-ended until revoked) — administrative certainty depends on revocation rules.","No special conditional logic or nested exceptions inside the instrument itself (keeps structure simple)."],"plain_english_summary":"**What this instrument does (mechanically)**\n\n- This is a Tariff Concession Order (TCO) made under section 269P of the Customs Act 1901. The delegate of the Chief Executive Officer (Wendy Knowles) declares that a specified list of goods are goods \"to which\" Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995 applies. The order took effect on 25 May 2005 and remains in force until revoked under sections 269SC or 269SD of the Customs Act or until any expiry date stated in the table.\n\n- The single tariff classification listed is 9508.90.00 and the goods covered are \"PARTS, ROLLER COASTER RIDE,\" with a detailed sub-list of parts (accumulator reservoirs; brakes; catch car; collector; control console; electrical controls; fins; frames; guides; hydraulic controls; kicker wheels; launch sledge; passenger trains; plates; pusher dog; rails; rollers; rope tensioner; sliding profile; support angles/cleats/brackets; support columns; tanks; track; track and support weldments; track switches; vehicle launcher).\n\n- By declaring those goods to be goods to which Item 50 applies, the order makes those specified parts eligible for whatever concession (usually a reduced or nil customs duty rate) is provided by Item 50 of Part III, Schedule 4 to the Customs Tariff Act 1995. (The instrument itself does not restate the duty rate; it links to the Schedule.)\n\n**Who is affected**\n\n- Importers or overseas suppliers who bring into Australia the listed roller-coaster parts and who classify them under tariff heading 9508.90.00. These importers can claim the concession if they satisfy Customs that the imported goods match the description in the TCO.\n\n- Downstream buyers (theme parks, operators, ride manufacturers, maintenance and repair businesses) who source parts from overseas may benefit from lower landed costs if the concession reduces import duty.\n\n- Domestic manufacturers of similar parts face changed competitive conditions because imported parts may enter at a lower customs cost.\n\n- The Australian Customs administration is affected operationally because it must assess and process concession claims and monitor compliance with the TCO's description.\n\n**Why it matters (policy and economic effects, tested against costs and incentives)**\n\n- Official purpose-claim: the order makes the listed roller-coaster parts eligible for a tariff concession (by reference to Item 50). This is a standard mechanism to lower import duties for specified inputs or goods.\n\n- Who pays: if the concession reduces or removes customs duty, the government forgoes tariff revenue; the direct beneficiaries are importers and their customers. The benefit is concentrated (firms importing these parts) while the cost (foregone revenue) is spread across the budget.\n\n- Who decides: the delegate of the CEO of Customs issues the TCO under s269P; revocation is governed by ss269SC/269SD (administrative review and revocation mechanisms).\n\n- Behavioural effects and incentives: the concession lowers the effective cost of importing the listed parts and therefore encourages importing those parts rather than sourcing them domestically. It may incentivise grouping or describing goods to fit the TCO wording (compliance risk and potential classification disputes). It may reduce incentives for local production of these specific parts.\n\n- Trade-offs and opportunity costs: reduced tariff revenue is traded for lower import costs for the covered parties. If the concession supports repair/maintenance of existing rides, it reduces operating costs for operators; if it primarily helps large new-build purchases, it can affect market structure in ride supply.\n\n- Implementation and compliance risks: Customs must determine that imported goods match the detailed list. The specificity of the parts list reduces ambiguity but can create borderline cases (parts not listed, or multi-component assemblies). Administrative burden falls on importers to document that goods correspond to the listed items, and on Customs to police claims.\n\n**Practical mechanics for an importer**\n\n- To use the concession an importer must classify the goods under 9508.90.00 and demonstrate they match the listed part descriptions and any relevant documentary requirements demanded by Customs.\n\n- The TCO stays in force until revoked under the cited provisions or until any expiry date is reached; there is no expiry date shown in Column 2 other than the Item number reference.\n\n**Notes on textual and legal cross-references**\n\n- The Order uses s269P of the Customs Act 1901 (empowering TCOs) and refers to revocation procedures in ss269SC and 269SD. It also links to Item 50 in Part III of Schedule 4 of the Customs Tariff Act 1995, which sets the actual concession terms (the TCO does not itself set the tariff rate)."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order of the type routinely made under the Customs Act 1901. It applies only to the specific goods listed (roller coaster parts) and operates within the established framework of Australia's tariff concession system. There is no indication of scope creep beyond the original purpose of granting duty relief for specific imported amusement ride components."},"complexity_factors":["Very short document (1 page)","Only 2 operative paragraphs plus a table","No defined terms section — terms used are industry standard (e.g., 'accumulator reservoirs', 'kicker wheels')","Single cross-reference to Customs Act 1901 (section 269P) and Customs Tariff Act 1995 (Schedule 4, Part III, Item 50)","Simple tabular format with only 2 columns","No conditional logic, exceptions, or nested provisions","Straightforward administrative declaration with clear effective date"],"plain_english_summary":"This Tariff Concession Order lets specified roller-coaster parts be imported into Australia under Item 50, Part III, Schedule 4 of the Customs Tariff Act 1995 — typically duty-free or at a reduced rate. It covers 26 named components (mechanical, hydraulic, electrical, launch and structural parts).\n\nIt affects importers, customs brokers and the Australian Border Force, lowers costs for building and maintaining rides, and has applied since 25 May 2005 unless revoked."},"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"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0506244","history":"/api/acts/tariff-concession-order-0506244/history","analysis":"/api/acts/tariff-concession-order-0506244/analysis","conflicts":"/api/acts/tariff-concession-order-0506244/conflicts","importantCases":"/api/acts/tariff-concession-order-0506244/important-cases","documents":"/api/acts/tariff-concession-order-0506244/documents"}}