{"id":"F2008L03097","name":"Tariff Concession Order 0804294","slug":"tariff-concession-order-0804294","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":75139,"registerId":"commonwealth-F2008L03097-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0804294","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Paul Mercer, 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 16.04.08 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| 8428.90.00 | CAROUSELS, ROOF TILE, having BOTH of the following:(a) electronic controllers;(b) tile capacity NOT greater than 4 500 tilesOp. 16.04.08 - TC 0804294 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table..............Paul Mercer..........................Dated 11 July 2008 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1066},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard single-item tariff concession order made under the Customs Act 1901. It operates within the intended scope of the tariff concession framework, applying only to the specific roof tile carousels described without expanding beyond the statutory purpose."},"complexity_factors":["Single specific concession covering only one category of machinery","Only two straightforward technical criteria for eligibility","No exceptions, exemptions, or conditional provisions","Minimal cross-referencing to enabling legislation only"],"plain_english_summary":"This order gives a **tariff concession** (a reduction or exemption on customs duty) for specific roof tile storage equipment imported into Australia.\n\n**What goods qualify:**\nRoof tile carousels (rotating storage systems) classified under tariff code **8428.90.00** that meet **both** these criteria:\n*   Have electronic controllers\n*   Capacity of no more than 4,500 tiles\n\n**Who does this affect?**\nBusinesses importing roof tile carousels for warehouses or manufacturing facilities. If the equipment meets the criteria, they pay less tax when bringing it into the country.\n\n**When does it apply?**\nThe concession took effect on 16 April 2008 and continues until revoked or a specific end date is set."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0804294","history":"/api/acts/tariff-concession-order-0804294/history","analysis":"/api/acts/tariff-concession-order-0804294/analysis","conflicts":"/api/acts/tariff-concession-order-0804294/conflicts","importantCases":"/api/acts/tariff-concession-order-0804294/important-cases","documents":"/api/acts/tariff-concession-order-0804294/documents"}}