{"id":"F2007L01442","name":"Tariff Concession Order 0702147","slug":"tariff-concession-order-0702147","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":65838,"registerId":"commonwealth-F2007L01442-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0702147","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Steve Uttley, 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 12.02.07 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, OBSERVATION WHEEL, being ANY of the following:(a) spindles;(b) hubs;(c) cabins, having NOT less than 20 seatsOp. 12.02.07 - TC 0702147 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Steve Uttley.........................Dated 11 May 2007 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2088},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument maintains its original narrow scope. It applies only to the specific observation wheel parts (spindles, hubs, and 20+ seat cabins) listed in the 2007 table entry, with no expansion to cover other amusement equipment or broader categories of goods."},"complexity_factors":["Single, narrow goods description limited to three specific part types","No defined terms or interpretation section","Only one operative provision with a fixed effective date","No conditional logic, exceptions, or cross-references beyond basic statutory citations"],"plain_english_summary":"This order reduces or eliminates the import tax (customs duty) on specific spare parts for large observation wheels (Ferris wheels).\n\n**What it covers:**\nThe concession applies to three types of parts classified under tariff code 9508.90.00:\n*   **Spindles** (the central rotating shafts)\n*   **Hubs** (the central connecting components)\n*   **Cabins** (the passenger cars), but only if they seat **20 or more people**\n\n**Who it affects:**\nBusinesses importing these specific amusement ride components benefit from lower costs when bringing them into Australia.\n\n**How it works:**\nThe order declares these goods eligible for **Schedule 4, Item 50** of the Customs Tariff Act 1995. This classification typically allows the goods to enter Australia duty-free or at a reduced tax rate. The concession took effect on **12 February 2007** and remains active until formally cancelled."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0702147","history":"/api/acts/tariff-concession-order-0702147/history","analysis":"/api/acts/tariff-concession-order-0702147/analysis","conflicts":"/api/acts/tariff-concession-order-0702147/conflicts","importantCases":"/api/acts/tariff-concession-order-0702147/important-cases","documents":"/api/acts/tariff-concession-order-0702147/documents"}}