{"id":"F2007L02236","name":"Tariff Concession Order 0705865","slug":"tariff-concession-order-0705865","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":67484,"registerId":"commonwealth-F2007L02236-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0705865","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 23.04.07 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| 9405.40.00 | LIGHTING ASSEMBLIES, OBSERVATION WHEEL, comprising ALL of thefollowing:(a) programmable light emitting diode (LED) tubing;(b) integral power supply;(c) computer controls;(d) mounting racksOp. 23.04.07 - TC 0705865 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 29 June 2007 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order covering a specific category of goods (observation wheel lighting assemblies). It has not expanded beyond its original purpose of granting duty concession for these particular imports."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (the specific goods description)","No cross-references to other legislation beyond the basic empowering provision","Simple tabular format with only 2 columns","No conditional logic or exceptions","Straightforward administrative instrument with single purpose"],"plain_english_summary":"This Tariff Concession Order grants reduced or zero customs duty for specified LED lighting assemblies used on observation wheels, covering programmable LED tubing, built‑in power supply, computer controls and mounting racks. \n\nIt affects importers and businesses installing observation wheels in Australia, took effect 23 April 2007 and continues until revoked; made under s.269P of the Customs Act 1901."},"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 instrument confines the concession to the specific lighting assemblies described and applies Schedule 4 item 50 from 23 April 2007 until revoked. It does not itself amend Schedule 4 or broaden the tariff item; determining whether a particular import falls within the order requires applying the stated description and cross‑referencing the tariff and Schedule 4 entry."},"complexity_factors":["Very narrow goods description (single finished product) reduces substantive complexity.","Relies on tariff classification code 9405.40.00 — requires technical cross‑reference to tariff headings.","Effect depends on Schedule 4 item 50 meaning — requires checking the Customs Tariff Act 1995 (cross-reference).","Legal procedural references (s.269P, ss.269SC–269SD of the Customs Act 1901) create administrative and temporal conditions.","Phrase 'comprising ALL of the following' imposes a strict composition test that may create factual classification issues."],"plain_english_summary":"This order applies Schedule 4 item 50 tariff treatment to a narrowly described observation-wheel lighting assembly (LED tubing, integral power supply, computer controls, mounting racks) classified at 9405.40.00, effective 23 April 2007. Importers of those assembled units may claim the concession; the CEO's delegate made the declaration under s.269P of the Customs Act 1901 and the order remains in force until revoked under ss.269SC–269SD, so entitlement depends on correct tariff classification and administrative review."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0705865","history":"/api/acts/tariff-concession-order-0705865/history","analysis":"/api/acts/tariff-concession-order-0705865/analysis","conflicts":"/api/acts/tariff-concession-order-0705865/conflicts","importantCases":"/api/acts/tariff-concession-order-0705865/important-cases","documents":"/api/acts/tariff-concession-order-0705865/documents"}}