{"id":"F2006L01077","name":"Tariff Concession Order 0602851","slug":"tariff-concession-order-0602851","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":58406,"registerId":"commonwealth-F2006L01077-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0602851","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Paul Mercer, 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 20.01.06 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 | FAIRGROUND AMUSEMENT RIDESOp. 20.01.06 - TC 0602851 | 50  |\n| ---------- | --------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Paul Mercer..........................Dated 31 March 2006 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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard administrative instrument creating a single tariff concession for a specific category of goods. It has not expanded beyond its original purpose of granting duty relief for fairground amusement rides."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (the tariff classification 9508.90.00)","No cross-references beyond basic statutory citations (Customs Act 1901, Customs Tariff Act 1995)","Simple tabular format with only 2 columns","No conditional logic, exceptions, or nested provisions","Straightforward administrative declaration with fixed effective date"],"plain_english_summary":"This Tariff Concession Order grants reduced or zero customs duty to imported fairground amusement rides (tariff code 9508.90.00) under Item 50 of Schedule 4 to the Customs Tariff Act 1995. \n\nAffecting importers and Australian buyers of carnival and theme-park equipment, it lowers import costs for entertainment operators; the concession took effect on 20 January 2006 and stays in force until revoked or replaced."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order applies a specific Schedule 4 item (item 50, Part III) to goods described as fairground amusement rides (9508.90.00) from 20 January 2006; nothing in the text indicates any expansion or contraction of that scope beyond the goods and statutory cross-references stated."},"complexity_factors":["Narrow, single-product scope (fairground amusement rides) reduces substantive complexity.","Cross-references to multiple statutes and provisions (s.269P of Customs Act 1901; Part III, Schedule 4 of Customs Tariff Act 1995; ss.269SC/269SD for revocation) require legal cross-checking.","Tariff classification code (9508.90.00) requires technical customs knowledge to apply in practice.","The Order omits the text of Schedule 4 item 50, so its practical effect (rate, exemption or condition) must be determined from the Tariff Act, adding an implementation lookup step.","Administrative discretion: instrument issued by a delegate (Paul Mercer) — procedural decision-making and record-keeping matter for affected importers.","Clear effective date (20.01.06) but no explicit end-date in the Order increases the need to monitor revocation provisions (ss.269SC/269SD).","Minimal explanatory detail increases compliance risk for importers who must interpret classification and concession applicability."],"plain_english_summary":"This Tariff Concession Order (TCO 0602851), made under s.269P of the Customs Act 1901, declares that goods described as “fairground amusement rides” (Tariff heading 9508.90.00) are subject to item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995, effective 20 January 2006. It remains in force until revoked under ss.269SC or 269SD or a specified date. Mechanically, it changes the import treatment for those goods (importers, customs officials and affected domestic suppliers are the parties who bear the effects); the instrument was issued by a delegate of the CEO, creating an administrative decision that imports must meet at time of clearance."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0602851","history":"/api/acts/tariff-concession-order-0602851/history","analysis":"/api/acts/tariff-concession-order-0602851/analysis","conflicts":"/api/acts/tariff-concession-order-0602851/conflicts","importantCases":"/api/acts/tariff-concession-order-0602851/important-cases","documents":"/api/acts/tariff-concession-order-0602851/documents"}}