{"id":"F2011L01857","name":"Tariff Concession Revocation Order 100/2011","slug":"tariff-concession-revocation-order-100-2011","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":87168,"registerId":"commonwealth-F2011L01857-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 100/2011","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(1A) of the Customs Act 1901, I Michael Perry a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0514785 made on 16.02.06, in respect of the goods described in the TABLE below. The Revocation has effect from 27.07.11. |\n| ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTHE TABLE\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 8474.10.00 | PLANT, COAL, HANDLING AND PREPARATION, plc, comprising ALL ofthe following:(a) screens;(b) centrifuges;(c) pumps;(d) gearboxes;(e) conveyors;(f) cranes;(g) drives;(h) crushers;(i) cyclones;(j) separators;(k) bins and/or hoppers;(l) skyline stackers;(m) spiralsOp. 21.10.05 - TC 0514785 | 5026.07.11 |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 1 Page of the above Table.Michael Perry..........................Dated 29 July 2011 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2896},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This instrument performs a narrow administrative function—revoking a single specific tariff concession. It operates entirely within the established framework of the Customs Act 1901 and does not expand the scope or purpose of the tariff concession system."},"complexity_factors":["Single operative provision spanning 1 page only","Technical tariff classification references (8474.10.00, Schedule 4 Item 5026) requiring customs expertise","Requires cross-referencing to revoked Tariff Concession Order 0514785 to understand full legal effect","Assumes familiarity with Section 269SD(1A) of the Customs Act 1901 framework"],"plain_english_summary":"This order **removes a customs duty exemption** (tax break) for importing coal handling equipment into Australia.\n\nPreviously, businesses could import specific **coal handling and preparation plant** machinery without paying customs duties under an earlier concession from 2006. This equipment includes screens, centrifuges, pumps, conveyors, crushers, cyclones, and other components used in coal processing facilities.\n\n**What this means:**\n- The concession is **revoked** (cancelled) for goods falling under tariff code 8474.10.00\n- Importers must now pay standard customs duties on this equipment\n- The revocation took effect on 27 July 2011\n\n**Who is affected:**\nMining companies and engineering firms importing coal processing plant equipment. This change increases the cost of bringing this specific machinery into Australia, as it no longer qualifies for duty-free entry."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-100-2011","history":"/api/acts/tariff-concession-revocation-order-100-2011/history","analysis":"/api/acts/tariff-concession-revocation-order-100-2011/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-100-2011/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-100-2011/important-cases","documents":"/api/acts/tariff-concession-revocation-order-100-2011/documents"}}