{"id":"F2006L04249","name":"Tariff Concession Order 0615442","slug":"tariff-concession-order-0615442","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":61187,"registerId":"commonwealth-F2006L04249-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0615442","content":"| TARIFF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 05.10.06 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| 8422.90.00 | PARTS, BATHROOM TISSUE AND/OR PAPER TOWEL ROLL BUNDLER, beingANY of the following:(a) upender;(b) upender change platesOp. 05.10.06 - TC 0615442 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 15 December 2006 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1347},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The order remains precisely limited to the specific bundling machinery parts for paper products as originally intended, with no expansion beyond the narrow technical scope."},"complexity_factors":["Single, highly specific goods description with no subsections or exceptions","Only two distinct machine parts listed (upenders and upender change plates)","No conditional logic, nested requirements, or operative tests","Straightforward effective date and standard revocation mechanism","Minimal cross-referencing to other legislation beyond the empowering Customs Act 1901"],"plain_english_summary":"This order grants a **tariff concession** (import duty exemption) for specific industrial parts used in manufacturing toilet paper and paper towels.\n\n**What it covers:**\n- Parts for machinery that bundles bathroom tissue and paper towel rolls\n- Specifically: **upenders** (equipment that reorients paper rolls during production) and **upender change plates**\n\n**Who it affects:**\n- Australian businesses importing these specific machinery parts (falling under customs classification 8422.90.00)\n\n**What it means:**\n- Companies bringing these parts into Australia do not have to pay the standard import duty (tariff) that would normally apply\n- The concession took effect on 5 October 2006 and continues indefinitely unless formally revoked\n\nThis is a narrow, technical tax break designed to reduce equipment costs for Australian manufacturers of paper hygiene products."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0615442","history":"/api/acts/tariff-concession-order-0615442/history","analysis":"/api/acts/tariff-concession-order-0615442/analysis","conflicts":"/api/acts/tariff-concession-order-0615442/conflicts","importantCases":"/api/acts/tariff-concession-order-0615442/important-cases","documents":"/api/acts/tariff-concession-order-0615442/documents"}}