{"id":"F2011L02097","name":"Tariff Concession Order 1104805","slug":"tariff-concession-order-1104805","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":87490,"registerId":"commonwealth-F2011L02097-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1104805","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 02.02.11 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 | PARTS, ROLLER COASTER RIDE, with OR without fixing nuts, bolts,washers, pins OR screws, being ANY of the following:(a) tracks sections;(b) towers, tower winches, columns and column bases;(c) platform supports and frames;(d) hand rails;(e) braces AND beams;(f) fall arrester rails;(g) connecting plates;(h) operator consoles;(i) roller coaster carriagesOp. 02.02.11 - TC 1104805 | 50  |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 1 Page of the above Table..........David Mulcair..................Dated 29 April 2011 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 concessional treatment to specific imported goods. The scope is precisely limited to roller coaster parts as described."},"complexity_factors":["Single, specific concession covering one narrow category of goods (roller coaster parts)","Only one operative provision with a simple two-column table structure","Minimal cross-referencing (only references to empowering sections 269P, 269SC, 269SD and Schedule 4 Item 50)","No nested definitions or conditional logic — goods are either on the list or not","Straightforward effective date and revocation mechanism","Total length: approximately 200 words across 1 page"],"plain_english_summary":"This Tariff Concession Order permits specified roller coaster parts—track, towers, carriages, fastenings and other structural components—to be imported into Australia at a reduced or zero customs duty, lowering costs for theme parks, importers, brokers and the Australian Border Force that administers duties. \n\nMade under section 269P of the Customs Act 1901 and tied to Schedule 4, Item 50 of the Customs Tariff Act 1995, it took effect 2 February 2011 until revoked."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument confines its effect to the listed roller‑coaster parts under tariff 9508.90.00 and applies the Schedule 4, Part III, item 50 concession from 02.02.11 until administrative revocation. The text contains no indication that the concession's statutory scope has been enlarged or narrowed beyond the listed goods."},"complexity_factors":["Narrow technical scope: applies only to goods classified under tariff heading 9508.90.00 described as 'parts, roller coaster ride' (source: TABLE, Column 1).","Specific statutory mechanism: made under Section 269P of the Customs Act 1901, linking this instrument to the statutory tariff concession process (source: preamble).","Reference to Schedule 4 item: effect depends on Part III, Schedule 4, item number 50 of the Customs Tariff Act 1995, requiring cross‑reference to primary legislation to determine exact duty outcome (source: preamble and Column 2).","Temporal and revocation rules: effective from 02.02.11 and continuing until revoked under sections 269SC or 269SD of the Customs Act 1901, so duration is administratively contingent (source: preamble).","Detailed goods description: a list of component types (tracks, towers, frames, consoles, carriages, etc.) requires precise matching by importers and customs officers to claim the concession, increasing classification and compliance effort (source: TABLE, Column 1).","Delegated decision: signed by a delegate of the CEO (David Mulcair), indicating administrative discretion in issuing the order (source: signature block).","Single‑item table format reduces legislative complexity but shifts interpretive burden to external classification rules and customs practice (source: THE TABLE structure)."],"plain_english_summary":"This order makes specified roller‑coaster parts eligible for the tariff concession listed in Part III, Schedule 4 (item 50) of the Customs Tariff Act 1995 from 2 February 2011 until revoked. It affects importers and manufacturers of roller‑coaster components by changing the customs duty treatment of those listed goods, shifting costs and requiring accurate classification and documentary compliance."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1104805","history":"/api/acts/tariff-concession-order-1104805/history","analysis":"/api/acts/tariff-concession-order-1104805/analysis","conflicts":"/api/acts/tariff-concession-order-1104805/conflicts","importantCases":"/api/acts/tariff-concession-order-1104805/important-cases","documents":"/api/acts/tariff-concession-order-1104805/documents"}}