{"id":"F2011L01963","name":"Tariff Concession Revocation Order 128/2011","slug":"tariff-concession-revocation-order-128-2011","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":87322,"registerId":"commonwealth-F2011L01963-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 128/2011","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 0802532 made on 18.04.08, 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| 8419.39.90 | DRYERS, CORNICE PLANTOp. 13.02.08 - TC 0802532 | 5026.07.11 |\n| ---------- | ---------------------------------------------- | ---------- |\n\n| This is page 1 of 1 Page of the above Table.Michael Perry..........................Dated 27 July 2011 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1520},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This instrument performs exactly the administrative function described—it revokes a specific tariff concession. There is no evidence of scope creep; it remains targeted at the specific goods identified in the original 2008 order."},"complexity_factors":["Single-page instrument with one operative provision","No defined terms, interpretation section, or conditional logic","Direct revocation of a single previous order under a specific section of the Customs Act 1901","Applies to one specific class of goods (industrial dryers for cornice manufacturing) under a single tariff classification"],"plain_english_summary":"**What this does:**\nThis order cancels a previous tax break on importing industrial dryers used to make cornices (decorative mouldings for ceilings and walls).\n\n**The details:**\n- **What:** Industrial dryers specifically designed for cornice manufacturing plants (classified under customs code 8419.39.90)\n- **Previous rule:** Since 13 February 2008, these machines could enter Australia duty-free or at reduced rates under *Tariff Concession Order 0802532*\n- **New rule:** As of **27 July 2011**, that concession is revoked. Importers must now pay standard customs duties on these dryers.\n\n**Who it affects:**\n- Manufacturers importing drying equipment for plaster or decorative cornice production\n- Customs brokers handling industrial machinery imports\n- Anyone relying on the 2008 duty exemption for this specific equipment\n\n**Why it matters:**\nRemoving the concession means these dryers will now attract import duties, increasing the cost of bringing this machinery into Australia."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-128-2011","history":"/api/acts/tariff-concession-revocation-order-128-2011/history","analysis":"/api/acts/tariff-concession-revocation-order-128-2011/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-128-2011/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-128-2011/important-cases","documents":"/api/acts/tariff-concession-revocation-order-128-2011/documents"}}