{"id":"F2011L01972","name":"Tariff Concession Revocation Order 132/2011","slug":"tariff-concession-revocation-order-132-2011","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":87343,"registerId":"commonwealth-F2011L01972-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 132/2011","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 0833446 made on 28.11.08, 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| 8428.32.00 | BUCKET ELEVATORS, ASPHALT PLANTOp. 05.09.08 - TC 0833446 | 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":1186},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument precisely matches its stated purpose—revoking a single tariff concession for specific goods (bucket elevators for asphalt plants) without expanding to other product categories or creating new regulatory frameworks."},"complexity_factors":["Single operative provision (one revocation)","No interpretation section or defined terms","Direct reference to only one previous instrument (TC 0833446)","Single item in the table of affected goods","No conditional logic or exceptions—absolute revocation","Length of one page"],"plain_english_summary":"This order removes a tax break for importing specific industrial equipment used in asphalt production.\n\n**What it does**\nIt cancels (revokes) a previous Tariff Concession Order (0833446) that allowed certain bucket elevators—machines that move materials vertically in asphalt plants—to be imported without paying customs duty.\n\n**Who it affects**\nBusinesses importing **bucket elevators** (customs classification 8428.32.00) specifically designed for use in asphalt plants. From the effective date, these importers must pay standard customs duties instead of benefiting from the previous exemption.\n\n**When it applies**\nThe revocation took effect on **27 July 2011**.\n\n**Why it matters**\nThis increases costs for companies importing this specific machinery for road construction and asphalt manufacturing, as they lose the duty-free status that had been available since September 2008."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-132-2011","history":"/api/acts/tariff-concession-revocation-order-132-2011/history","analysis":"/api/acts/tariff-concession-revocation-order-132-2011/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-132-2011/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-132-2011/important-cases","documents":"/api/acts/tariff-concession-revocation-order-132-2011/documents"}}