{"id":"F2009L01447","name":"Tariff Concession Order 0842982","slug":"tariff-concession-order-0842982","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":77976,"registerId":"commonwealth-F2009L01447-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 0842982","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 08.12.08 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| 8302.50.00 | FIXTURES, iron or steel, wall mounted, being EITHER of thefollowing:(a) towel rails;(b) towel barsOp. 08.12.08 - TC 0842982 | 50  |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...Paul Mercer..........................Dated 27 February 2009 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"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a standard, narrow tariff concession order of the type routinely made under the Customs Act. It applies only to specific iron/steel bathroom fixtures and does not represent scope creep from the original legislative intent of allowing concessional duty rates for specific goods."},"complexity_factors":["Very short document (1 page)","Only 1 defined term implicit (the tariff classification 8302.50.00)","No cross-references to other legislation beyond naming the empowering Act (Customs Act 1901) and Tariff Act","Simple conditional logic: goods must be (a) wall-mounted AND (b) either towel rails or towel bars AND (c) iron or steel","Standard administrative template format with minimal legal drafting complexity"],"plain_english_summary":"This Tariff Concession Order lets imported iron or steel wall-mounted towel rails and towel bars (classified to tariff code 8302.50.00) enter Australia at a reduced or zero customs duty. \n\nIt affects importers and bathroom-fixture, hardware and construction businesses by lowering import costs, helping them compete with overseas suppliers and reducing prices for consumers; effective from 8 December 2008 until revoked."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument applies a tariff concession to the specific goods listed; it does not broaden or narrow Schedule 4 generally. Its scope is limited to the named fixtures (8302.50.00) and operates until revoked under the cited provisions."},"complexity_factors":["Very narrow product scope (specific heading 8302.50.00; towel rails and towel bars only)","Cross‑reference to another Act and Schedule (requires reading Schedule 4 Part III Item 50 to know exact concession effect)","Standard revocation and commencement mechanics (references ss.269P, 269SC, 269SD of the Customs Act 1901)","Relies on tariff classification accuracy (importers/customs must apply correct tariff code)","Administrative detail limited to operative declaration and delegate signature/date"],"plain_english_summary":"This Tariff Concession Order (TCO 0842982) designates iron or steel wall‑mounted towel rails and towel bars (Customs Tariff heading 8302.50.00) as goods to which Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995 applies, effective 8 December 2008 (made under s.269P of the Customs Act 1901; revocable under ss.269SC/269SD). Mechanically, importers of these fixtures become eligible for the Schedule 4 tariff concession; the Commonwealth forgoes the tariff revenue and importers may alter sourcing or pricing decisions accordingly."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-0842982","history":"/api/acts/tariff-concession-order-0842982/history","analysis":"/api/acts/tariff-concession-order-0842982/analysis","conflicts":"/api/acts/tariff-concession-order-0842982/conflicts","importantCases":"/api/acts/tariff-concession-order-0842982/important-cases","documents":"/api/acts/tariff-concession-order-0842982/documents"}}