{"id":"F2011L01951","name":"Tariff Concession Revocation Order 138/2011","slug":"tariff-concession-revocation-order-138-2011","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":87285,"registerId":"commonwealth-F2011L01951-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 138/2011","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 0913315 made on 10.07.09, 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| 8421.21.90 | WATER TREATMENT AND SUPPLY PLANT, comprising ALL of thefollowing:(a) sumps;(b) pumps;(c) agitators;(d) reverse osmosis trains;(e) cooling towers;(f) pipes;(g) chillers;(h) compressors;(i) receivers;(j) dryers;(k) electrical instrumentation modules and controllersOp. 22.04.09 - TC 0913315 | 5026.07.11 |\n| ---------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ | ---------- |\n\n| This is page 1 of 1 Page of the above Table.Michael Perry..........................Dated 28 July 2011 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1467},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The order performs a specific, narrow administrative function exactly as authorised by the Customs Act—revoking a single identified tariff concession. There is no evidence of scope expansion beyond the original purpose."},"complexity_factors":["Single operative provision with no subsections","No defined terms requiring interpretation","Simple tabular description of affected goods","Only one legislative cross-reference (Customs Act s 269SD(1A))","No conditional logic, exceptions, or triggers"],"plain_english_summary":"**What this does:** This order cancels a previous tax break on imported water treatment equipment.\n\n**Who it affects:** Businesses that import water treatment and supply plants—specifically systems including pumps, reverse osmosis units, cooling towers, chillers, compressors, and related electrical components (classified under customs code 8421.21.90).\n\n**The details:**\n- **The revocation:** Cancels Tariff Concession Order 0913315 (which originally allowed concessional duty rates from 22 April 2009)\n- **Effective date:** 27 July 2011\n- **Legal basis:** Section 269SD(1A) of the *Customs Act 1901* (the provision that lets officials cancel import duty concessions)\n\n**Why it matters:** After 27 July 2011, importers of this specific water treatment equipment had to pay standard import duties instead of the reduced rates previously allowed. This makes these goods more expensive to bring into Australia."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-138-2011","history":"/api/acts/tariff-concession-revocation-order-138-2011/history","analysis":"/api/acts/tariff-concession-revocation-order-138-2011/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-138-2011/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-138-2011/important-cases","documents":"/api/acts/tariff-concession-revocation-order-138-2011/documents"}}