{"id":"F2011L00039","name":"Tariff Concession Order 1043174","slug":"tariff-concession-order-1043174","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":85936,"registerId":"commonwealth-F2011L00039-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1043174","content":"| TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Michael Perry, 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 21.09.10 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| 9406.00.00 | PREFABRICATED BUILDINGS, SALT WATER HORSE WALKER, including ALLof the following:(a) hand rails and kickboards;(b) ring beams;(c) steel rafters and stanchions;(d) motor table;(e) walker wheel;(f) arms;(g) separator screens;(h) gates;(i) control panelOp. 21.09.10 - TC 1043174 | 50  |\n| ---------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table...................Michael Perry .....................Dated 06 December 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 administrative instrument creating a tariff concession for a specific product. It represents the original and sole purpose of the instrument — there is no evidence of scope creep or expansion beyond the original intent to grant duty relief for salt water horse walkers."},"complexity_factors":["Single, highly specific product description with enumerated component list (10 specific parts required)","No defined terms section — relies on external references to Customs Act 1901 and Customs Tariff Act 1995","Simple two-column table format with straightforward operative provisions","No conditional logic, exceptions, or nested provisions","Short document (1 page) with single operative clause","Cross-references only to standard statutory provisions (sections 269P, 269SC, 269SD of Customs Act 1901)"],"plain_english_summary":"This Tariff Concession Order lets importers bring a salt water horse walker into Australia at a concessional (reduced or zero) customs duty rate under tariff code 9406.00.00 and Schedule 4, Item 50 of the Customs Tariff Act 1995.  \n\nIt affects importers and users (training facilities, vets, breeders) by lowering import costs compared with standard duty; the concession has applied since 21 September 2010 and remains until revoked or superseded."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Order applies an existing Schedule 4 concession to a specifically described product; it does not amend the Customs Tariff Act or broaden the statutory scope. It operates as an administrative eligibility declaration (s.269P) rather than a change to the underlying tariff law."},"complexity_factors":["Single, narrow goods description requiring technical matching of components (Column 1).","Relies on correct tariff classification (9406.00.00) to trigger treatment.","Effect depends on the legal content of Part III, Schedule 4, item 50 (Column 2) rather than the Order itself.","Administrative provenance and revocation are by delegated authority (s.269P; revocation under ss.269SC/269SD), creating limited discretions.","Compliance burden: importers must document that imports match the listed description to claim the concession (customs declaration and potential audit exposure)."],"plain_english_summary":"Under section 269P of the Customs Act 1901, this Order declares that “prefabricated buildings, salt water horse walker” (tariff classification 9406.00.00, with listed components) are goods to which Part III, Schedule 4, item 50 of the Customs Tariff Act 1995 applies, effective 21 September 2010. That makes those imported goods eligible for the Schedule 4 concession listed in Column 2. Importers must match the description and classification to claim the concession; the Order remains until revoked under sections 269SC or 269SD."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1043174","history":"/api/acts/tariff-concession-order-1043174/history","analysis":"/api/acts/tariff-concession-order-1043174/analysis","conflicts":"/api/acts/tariff-concession-order-1043174/conflicts","importantCases":"/api/acts/tariff-concession-order-1043174/important-cases","documents":"/api/acts/tariff-concession-order-1043174/documents"}}