{"id":"F2010L02733","name":"Tariff Concession Order 1023396","slug":"tariff-concession-order-1023396","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":84680,"registerId":"commonwealth-F2010L02733-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1023396","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 25.05.10 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| 3924.90.00 | TOILETS, CHILDRENS, portable, leak proofOp. 25.05.10 - TC 1023396 | 50  |\n| ---------- | ----------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table.Paul Mercer..........................Dated 17 August 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 covering a single specific product. It has not expanded beyond its original purpose of granting duty-free status to portable children's toilets."},"complexity_factors":["Single, highly specific product category (portable children's toilets)","No defined terms section — goods description relies on ordinary meaning","No conditional logic or exceptions — straightforward application of Schedule 4 Item 50","Minimal cross-referencing (only references to standard Customs Act provisions and Schedule 4)","Single-page document with tabular format — no narrative sections or subdivisions","No sunset clause or complex temporal limitations beyond standard revocation provisions"],"plain_english_summary":"This Tariff Concession Order removes the customs duty on imports of portable, leak‑proof children's toilets (customs code 3924.90.00), allowing them into Australia duty‑free. It benefits importers and retailers (lower costs), may reduce consumer prices, and increases competition for any local manufacturers. The order has been in effect since 25 May 2010."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Order itself confines scope to the listed goods and declares they fall within Schedule 4 item 50 from 25.05.10 until revoked. It does not, on its face, broaden or narrow that coverage beyond the text; full effect depends on the content of Schedule 4 item 50 in the Customs Tariff Act 1995, which must be checked separately."},"complexity_factors":["Single-product instrument (one tariff line) reduces substantive complexity.","Relies on cross-reference to Part III of Schedule 4 to the Customs Tariff Act 1995 (external provision must be consulted to know precise concession terms).","Uses technical tariff classification code (3924.90.00) requiring customs classification expertise to apply.","Revocation is governed by administrative provisions (sections 269SC or 269SD of the Customs Act 1901), introducing an administrative lifecycle and discretion.","Signed by a delegate of the Chief Executive Officer under section 269P — administrative decision-making layer.","Table shows Schedule 4 item number (50) but no explicit 'last date of effect' in the table, so end‑date dependence on revocation or external listing."],"plain_english_summary":"This Order makes portable, leak‑proof children’s toilets (tariff classification 3924.90.00) eligible for the tariff concession listed as item 50 in Part III of Schedule 4 to the Customs Tariff Act 1995. It takes effect from 25 May 2010 and remains until revoked; the practical effect is to change the tariff treatment (and thus the duty payable) for importers of those goods."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1023396","history":"/api/acts/tariff-concession-order-1023396/history","analysis":"/api/acts/tariff-concession-order-1023396/analysis","conflicts":"/api/acts/tariff-concession-order-1023396/conflicts","importantCases":"/api/acts/tariff-concession-order-1023396/important-cases","documents":"/api/acts/tariff-concession-order-1023396/documents"}}