{"id":"F2008L01298","name":"Tariff Concession Order 0721765","slug":"tariff-concession-order-0721765","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":73537,"registerId":"commonwealth-F2008L01298-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0721765","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Michael Perry, 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 19.12.07 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| 9402.90.00 | BEDS AND/OR CHAIRS, DEPENDENT CAREOp. 19.12.07 - TC 0721765 | 50  |\n| ---------- | ----------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Michael Perry........................Dated 07 March 2008 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"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"No change of scope is evident within the text provided. The Order simply declares that the specified goods are covered by item 50 of Part III, Schedule 4 effective 19.12.07 and remains in force until revoked under the cited sections; it does not amend the Customs Tariff Act or redefine the Schedule item."},"complexity_factors":["Dependence on external instruments: the Order operates by reference to Part III of Schedule 4 to the Customs Tariff Act 1995 (Column 2: item 50) rather than defining the concession itself, so users must consult that Act to know the precise concession terms.","Statutory delegation and revocation mechanics: made under s269P of the Customs Act 1901 and subject to revocation under ss269SC/269SD (preamble), creating administrative discretion and procedural steps outside the Order text.","Technical tariff classification: relies on HS/tariff code 9402.90.00 and the commodity description \"BEDS AND/OR CHAIRS, DEPENDENT CARE\" (THE TABLE, Column 1), requiring tariff/industry expertise to match goods to the description.","Temporal effect: specifies an operative start date (19.12.07) with no fixed end date — continues until revoked — so duration is indefinite but administratively reversible (preamble).","Sparse descriptive detail: the goods description is brief and may be ambiguous at the margin, increasing compliance risk and need for customs rulings or classification advice (THE TABLE).","Administrative identifier present: records order number and delegate (TC 0721765; Michael Perry, dated 07 March 2008), useful for record-tracking but not substantive detail."],"plain_english_summary":"This Order declares that “beds and/or chairs, dependent care” (tariff classification 9402.90.00) are goods to which item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995 applies, effective 19 December 2007 until revoked. Mechanically, importers of those goods may claim the Schedule 4 tariff concession; the declaration was made by a delegate under s269P of the Customs Act 1901 and may be revoked under ss269SC/269SD, shifting tariff cost burden away from importers while reducing Commonwealth tariff receipts."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order that does exactly what these instruments are designed to do: specify a particular product category for concessional treatment. It has not expanded beyond its original purpose."},"complexity_factors":["Very short document (1 page)","Only 1 defined term (the goods description)","No cross-references to other legislation beyond the enabling Act","Simple tabular format with only 2 columns","No conditional logic or exceptions — straightforward declaration","Standard administrative form language"],"plain_english_summary":"This Tariff Concession Order lets specified beds and chairs for dependent care be imported into Australia under a reduced/zero duty (customs code 9402.90.00).  \n\nIt affects importers of care equipment and competing Australian suppliers, lowering import costs for aged‑care, hospital and disability services. The concession began 19 December 2007 and remains until revoked, made by an Australian Border Force delegate under the Customs Act 1901."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0721765","history":"/api/acts/tariff-concession-order-0721765/history","analysis":"/api/acts/tariff-concession-order-0721765/analysis","conflicts":"/api/acts/tariff-concession-order-0721765/conflicts","importantCases":"/api/acts/tariff-concession-order-0721765/important-cases","documents":"/api/acts/tariff-concession-order-0721765/documents"}}