{"id":"F2007L01708","name":"Tariff Concession Order 0703439","slug":"tariff-concession-order-0703439","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":66402,"registerId":"commonwealth-F2007L01708-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0703439","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 02.03.07 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| 8431.49.90 | PARTS, WHEEL LOADER, having an operating weight NOT less than 99tonnes, being ANY of the following:(a) front frame modules;(b) rear frame modules;(c) booms;(d) hoods;(e) rear axles;(f) roll bars;(g) hydraulic reservoirs;(h) battery boxes;(i) cowls;(j) bellcranks;(k) converter boxesOp. 02.03.07 - TC 0703439 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 25 May 2007 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order identifies particular wheel-loader parts to which Schedule 4 item 50 applies and sets an effective date; it does not itself amend Schedule 4 or other legislation. The text only confines the concession to the listed goods (including the 99‑tonne threshold) and provides for revocation under sections 269SC/269SD of the Customs Act 1901, so no change of legislative scope beyond that identification is indicated."},"complexity_factors":["Legal cross-reference to Customs Act 1901: the Order is made 'Under Section 269P of the Customs Act 1901' (header), requiring familiarity with that provision to understand delegations and powers.","Revocation mechanism referenced: 'until revoked under sections 269SC or 269SD of the Act' (header), adding procedural dependency on other statutory provisions.","Cross-reference to Customs Tariff Act 1995: applies 'the item in Part III of Schedule 4 ... specified in Column 2' (header/Table), which requires checking Schedule 4 (item 50) to know precise concession terms.","Technical classification: uses tariff code '8431.49.90' (Table) — users must map this to Harmonized System classifications for practical application.","Quantitative threshold: goods limited to wheel loaders 'having an operating weight NOT less than 99 tonnes' (Table) — requires verification of machine weight for eligibility.","Enumerated parts list: specific component categories listed (front/rear frame modules, booms, hoods, rear axles, roll bars, hydraulic reservoirs, battery boxes, cowls, bellcranks, converter boxes) (Table), so compliance requires matching imported items to those descriptions.","Administrative detail: effective date noted 'Op. 02.03.07 - TC 0703439' (Table/footer) which matters for retrospective application and record-keeping."],"plain_english_summary":"This Tariff Concession Order applies the tariff concession in Part III of Schedule 4 (item 50) of the Customs Tariff Act 1995 to specified parts for wheel loaders with an operating weight of at least 99 tonnes, effective 2 March 2007. It changes the import tariff treatment for those listed parts (front and rear frame modules, booms, hoods, axles, etc.), affecting importers, suppliers and manufacturers by altering the cost of bringing those items into Australia until the Order is revoked."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow Tariff Concession Order with a specific, limited scope (parts for heavy wheel loaders). It does not appear to have expanded beyond its original purpose of granting duty concessions for specific mining equipment parts."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicit (THE TABLE)","No nested conditional logic — single condition (operating weight ≥ 99 tonnes)","Simple structure: declaration + table with two columns","Minimal cross-referencing (only references to Customs Act 1901 sections 269P, 269SC, 269SD and Customs Tariff Act 1995 Schedule 4)","Straightforward enumeration of goods (parts a-k)"],"plain_english_summary":"This Tariff Concession Order lets specified heavy machinery parts for wheel loaders (machines of 99 tonnes or more) enter Australia at a reduced or zero customs duty. It primarily affects importers of these parts, mining operators using large wheel loaders, and competing Australian manufacturers by lowering replacement and procurement costs for large-scale mining equipment. The concession took effect 2 March 2007 and remains until revoked."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0703439","history":"/api/acts/tariff-concession-order-0703439/history","analysis":"/api/acts/tariff-concession-order-0703439/analysis","conflicts":"/api/acts/tariff-concession-order-0703439/conflicts","importantCases":"/api/acts/tariff-concession-order-0703439/important-cases","documents":"/api/acts/tariff-concession-order-0703439/documents"}}