{"id":"F2012L00612","name":"Tariff Concession Order 1135481","slug":"tariff-concession-order-1135481","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":88828,"registerId":"commonwealth-F2012L00612-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Order 1135481","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 24.10.11 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| 8418.99.00 | ASSEMBLIES, REFRIGERATION CONDENSOR AND COMPRESSOR, includingALL of the following:(a) condenser;(b) compressor;(c) receiver tank;(d) metal baseOp. 24.10.11 - TC 1135481 | 50  |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | --- |\n\n| This is page 1 of 1 Page of the above Table............Wendy Knowles...............Dated 16 January 2012 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------ |","sortOrder":0}],"analysis":{"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","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 specific category of goods. It has not expanded beyond its original purpose of granting concessional treatment to refrigeration condenser/compressor assemblies."},"complexity_factors":["Single, specific product category covered (refrigeration assemblies)","Only 4 defined components required (condenser, compressor, receiver tank, metal base)","No nested exceptions or conditional logic — goods either match the description or they don't","Single cross-reference to Customs Tariff Act 1995 Schedule 4 Item 50","Standard administrative instrument format with minimal procedural provisions","No interpretation section or defined terms beyond the goods description"],"plain_english_summary":"This Tariff Concession Order lets specific refrigeration condenser/compressor assemblies (including condenser, compressor, receiver tank and metal base) be imported into Australia at a concessional customs duty rate (tariff code 8418.99.00). It affects importers, customs brokers and local refrigeration equipment businesses by lowering import costs and improving competitiveness. The concession took effect 24 October 2011 (Order TC 1135481)."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"This Order extends the application of Schedule 4, Part III Item 50 to the specified refrigeration assemblies (tariff 8418.99.00) from 24.10.11, meaning those goods are treated as falling within that Schedule 4 concession until revoked under ss.269SC/269SD of the Customs Act 1901. The instrument therefore changes which imported goods qualify for the Item 50 concession."},"complexity_factors":["Narrow, product-specific description (assemblies including condenser, compressor, receiver tank, metal base) but practical effect depends on cross-referencing Item 50 in Part III of Schedule 4 of the Customs Tariff Act 1995 (external provision) and tariff heading 8418.99.00.","Instrument issued under delegated authority (s.269P of the Customs Act 1901), which concentrates administrative decision-making in the delegate (Wendy Knowles) rather than Parliament.","Revocation and temporal control are governed by ss.269SC and 269SD of the Customs Act 1901, so the concession is administratively revocable and its duration may be limited by further action.","Compliance and enforcement require correct tariff classification (8418.99.00) and documentary proof from importers, creating a compliance burden and potential classification disputes.","The order is concise; determining exact fiscal impact and entitlement requires consulting the referenced Schedule 4 item and broader tariff law (cross-reference dependence increases practical complexity)."],"plain_english_summary":"Applies Item 50 of Part III of Schedule 4 of the Customs Tariff Act 1995 to specified refrigeration assemblies (condenser, compressor, receiver tank, metal base) classed at tariff heading 8418.99.00, effective 24 October 2011 until revoked. Importers of these assemblies may claim the Schedule 4 concession (changing duties payable); customs administration must apply and monitor the concession and any revocation under the Customs Act."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-order-1135481","history":"/api/acts/tariff-concession-order-1135481/history","analysis":"/api/acts/tariff-concession-order-1135481/analysis","conflicts":"/api/acts/tariff-concession-order-1135481/conflicts","importantCases":"/api/acts/tariff-concession-order-1135481/important-cases","documents":"/api/acts/tariff-concession-order-1135481/documents"}}