{"id":"F2011L02484","name":"Tariff Concession Revocation Order 188/2011","slug":"tariff-concession-revocation-order-188-2011","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":88259,"registerId":"commonwealth-F2011L02484-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 188/2011","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 0610951 made on 22.09.06, 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| 8419.89.90 | PLANT, PRILL, comprising ALL of the following:(a) evaporator scrubbers;(b) prilling towers;(c) prilling scrubbers;(d) prilling scrubber coolers;(e) coating drumsOp. 28.06.06 - TC 0610951 | 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":2441},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument maintains its narrow administrative purpose of revoking a specific tariff concession for prill plant equipment. It has not expanded beyond the original scope of tariff concession management under the Customs Act."},"complexity_factors":["Single operative provision (the revocation)","No interpretation section or defined terms","Simple tabular format with only one entry describing specific goods","No conditional logic, exceptions, or procedural requirements","Direct citation of empowering legislation (Customs Act 1901, s 269SD(1A))"],"plain_english_summary":"This document **cancels a previous tax break on importing industrial equipment**.\n\nSpecifically, it revokes Tariff Concession Order 0610951, which had allowed certain businesses to import \"prill plant\" equipment without paying customs duty (import tax). Prill plants are used in manufacturing processes like making fertilizers, and the equipment covered includes:\n- Evaporator scrubbers\n- Prilling towers and scrubbers  \n- Coating drums\n\n**What this means:**\n- **Before 27 July 2011**: Importers could bring in this equipment duty-free under the old concession\n- **From 27 July 2011 onwards**: Businesses importing this equipment must pay standard customs duties unless they qualify for a different exemption\n\nThis affects companies importing chemical processing machinery classified under customs tariff code 8419.89.90."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-188-2011","history":"/api/acts/tariff-concession-revocation-order-188-2011/history","analysis":"/api/acts/tariff-concession-revocation-order-188-2011/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-188-2011/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-188-2011/important-cases","documents":"/api/acts/tariff-concession-revocation-order-188-2011/documents"}}