{"id":"F2007L04611","name":"Tariff Concession Revocation Order 168/2007","slug":"tariff-concession-revocation-order-168-2007","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":70865,"registerId":"commonwealth-F2007L04611-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 168/2007","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(1) & (3) of the Customs Act 1901, I Paul Coleman a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0710297 made on 07.09.07, in respect of the goods described in the TABLE below. The Revocation has effect from 18.09.07. |\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| 9202.90.00 | GUITARS, CLASSICAL MUSIC 0R FOLK MUSICOp. 02.07.07 - TC 0710297 | 5017.09.07 |\n| ---------- | --------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 1 Page of the above Table...Paul Coleman.........................Dated 15 November 2007 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2066},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument performs exactly the function described in its title and empowering provision—revoking a specific tariff concession order. It has not expanded beyond its original administrative purpose."},"complexity_factors":["Single, specific revocation with no conditional logic","Only one product category (guitars) in the revocation table","No cross-references to other legislation beyond the empowering provision (section 269SC of the Customs Act 1901)","No defined terms or interpretation sections"],"plain_english_summary":"This order removes a tax break (tariff concession) on imported classical and folk guitars.\n\n**What it does:**\n- Revokes (cancels) Tariff Concession Order 0710297, which previously allowed certain guitars to enter Australia without paying the usual import duties (taxes)\n- Specifically targets guitars classified under tariff code 9202.90.00, including classical and folk music guitars\n- The revocation took effect on 18 September 2007\n\n**Who it affects:**\n- Importers of classical and folk guitars\n- Music retailers importing these instruments\n- Manufacturers shipping guitars to Australia\n\n**Why it matters:**\nWithout this concession, importers must now pay standard customs duties on these guitars, potentially increasing the retail price of imported classical and folk guitars in Australia."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-168-2007","history":"/api/acts/tariff-concession-revocation-order-168-2007/history","analysis":"/api/acts/tariff-concession-revocation-order-168-2007/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-168-2007/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-168-2007/important-cases","documents":"/api/acts/tariff-concession-revocation-order-168-2007/documents"}}