{"id":"F2010L02449","name":"Tariff Concession Order 1015000","slug":"tariff-concession-order-1015000","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84382,"registerId":"commonwealth-F2010L02449-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1015000","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 26.03.10 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| 3926.40.00 | BIRD BATHS, consisting of EITHER of the following:(a) polyresin;(b) fibreglass reinforced polyresinOp. 26.03.10 - TC 1015000 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.Wendy Knowles........................Dated 11 June 2010 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 has not expanded beyond its original purpose of granting a duty concession for specific imported goods. The scope is tightly limited to bird baths made from specified plastic materials."},"complexity_factors":["Single product category (bird baths) with only two material variants","No defined terms section — relies on standard customs classification system","No conditional logic or exceptions beyond the material specifications","Single effective date with standard revocation provisions","Extremely short document (approximately 200 words)","No cross-references to other legislation beyond the standard empowering provisions (Customs Act 1901 and Customs Tariff Act 1995)"],"plain_english_summary":"This Tariff Concession Order lets specific decorative garden bird baths made of polyresin or fibreglass‑reinforced polyresin be imported into Australia at a concessional (reduced or zero) customs duty rate. It affects importers and retailers of those products and may increase competition for local manufacturers; it took effect 26 March 2010 under the Customs Act 1901."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Nothing in the text indicates a change to an earlier scope or that the Order modifies existing concessions; it simply declares that the specified goods fall under Part III Schedule 4 item 50 from 26 March 2010 until revoked. No amendment language or expanded/narrowed coverage is stated within the instrument itself."},"complexity_factors":["Narrow product scope: single tariff line (3926.40.00) limited to bird baths made of two specified materials.","Legal references to multiple statutes and provisions: s.269P of the Customs Act 1901; Part III of Schedule 4 to the Customs Tariff Act 1995; revocation under ss.269SC/269SD.","Delegated decision-making: instrument signed by a delegate (Wendy Knowles) rather than primary decision-maker.","Indeterminate duration: operative from a fixed start date (26.03.10) but continues until revoked, requiring ongoing administrative monitoring.","Potential minor ambiguity in the Table formatting (Column 2 shows '50' without further context), requiring cross‑reference to Schedule 4 for precise tariff effect."],"plain_english_summary":"This Order declares that imported bird baths (tariff classification 3926.40.00) made of polyresin or fibreglass‑reinforced polyresin are subject to the Part III, Schedule 4 concession listed as item 50, effective 26 March 2010 until revoked under ss.269SC/269SD. It changes the applicable tariff treatment for those specific imported goods; the decision was made by a delegated officer under s.269P and therefore affects importers, customs declarations and compliance obligations."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1015000","history":"/api/acts/tariff-concession-order-1015000/history","analysis":"/api/acts/tariff-concession-order-1015000/analysis","conflicts":"/api/acts/tariff-concession-order-1015000/conflicts","importantCases":"/api/acts/tariff-concession-order-1015000/important-cases","documents":"/api/acts/tariff-concession-order-1015000/documents"}}