{"id":"F2010L02156","name":"Tariff Concession Order 1009370","slug":"tariff-concession-order-1009370","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":124722,"registerId":"commonwealth-F2010L02156-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1009370","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, David Mulcair, 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 22.02.10 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| 9508.90.00 | WATER SLIDES AND/OR CHUTES, AMUSEMENT PARKOp. 22.02.10 - TC 1009370 | 50  |\n| ---------- | ------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.....................David Mulcair ...................Dated 07 May 2010 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 for a specific category of goods (water slides). It does not represent scope creep from original intent; it is precisely the type of targeted concession the legislative framework was designed to accommodate."},"complexity_factors":["Single, specific tariff classification (9508.90.00) with narrow product description","No defined terms section — relies on external references to Customs Act 1901 and Customs Tariff Act 1995","Simple two-column table format with minimal conditional logic","No nested exceptions or cross-references within the instrument itself","Standard administrative template with boilerplate revocation provisions"],"plain_english_summary":"This Tariff Concession Order lets water slides and chutes for amusement parks (tariff code 9508.90.00) be imported into Australia at a concessional tariff rate under Item 50, Part III, Schedule 4 of the Customs Tariff Act 1995. It took effect 22 February 2010.\n\nIt reduces customs costs for importers and Australian amusement businesses, was made by David Mulcair under section 269P of the Customs Act 1901, and can be revoked if circumstances change."},"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":"The instrument itself shows no alteration of scope from its express text: it grants the Schedule 4 concession to water slides (9508.90.00) from 22.02.2010 and remains in force until revoked under ss.269SC/269SD or an indicated expiry. There is no indication in this text of a broader or narrower scope than stated."},"complexity_factors":["Narrow scope: single tariff heading (9508.90.00) covering a specific product type (water slides/chutes).","Cross-reference dependence: effect is produced by linking to Part III of Schedule 4 to the Customs Tariff Act 1995 (item 50), so users must consult multiple instruments.","Statutory-process knowledge required: understanding relies on provisions of the Customs Act 1901 (s.269P, ss.269SC/269SD) and administrative practice for revocation.","Technical classification risk: importers must correctly classify goods under tariff headings to claim the concession.","Administrative discretion: order issued by a delegate (signature shown), so implementation and revocation are administrative decisions."],"plain_english_summary":"This Tariff Concession Order, made under s.269P of the Customs Act 1901, applies item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995 to goods classified at tariff heading 9508.90.00 — “water slides and/or chutes, amusement park” — effective 22 February 2010 and continuing until revoked under ss.269SC or 269SD or an expiry date in Column 2. Mechanically, importers of those water slides can rely on the Schedule 4 concession (affecting customs duty), which lowers import costs and changes competitive incentives for suppliers and park operators."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1009370","history":"/api/acts/tariff-concession-order-1009370/history","analysis":"/api/acts/tariff-concession-order-1009370/analysis","conflicts":"/api/acts/tariff-concession-order-1009370/conflicts","importantCases":"/api/acts/tariff-concession-order-1009370/important-cases","documents":"/api/acts/tariff-concession-order-1009370/documents"}}