{"id":"F2008L00481","name":"Tariff Concession Revocation Order 27/2008 - Tariff Concession Order 0800016","slug":"tariff-concession-revocation-order-27-2008-tariff-concession-order-0800016","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":119279,"registerId":"commonwealth-F2008L00481-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 27/2008 - Tariff Concession Order 0800016","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(3) of the Customs Act 1901, I Paul Mercer a delegate of the Chief Executive Officer(a) revoke Tariff Concession Order Number 0702147 made on 11.05.07, in respect of the goods described in TABLE A below. This Revocation has effect from 07.02.08; and(b) make in its place the Tariff Concession Orders described in TABLE B. The goods specified in Column 1 of TABLE B are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of TABLE B applies. The Order shall have effect from the date notified in paragraph (a) above as the date of effect for the Revocation. |\n| ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n\nTABLE A\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 9508.90.00 | PARTS, OBSERVATION WHEEL, being ANY of the following:(a) spindles;(b) hubs;(c) cabins, having NOT less than 20 seatsOp. 12.02.07 - TC 0702147 | N/A |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------- | --- |\n\n| This is page 1 of 2 Pages of the instrument...Paul Mercer..........................Dated 07 February 2008 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |\n\nTABLE B\n\n| COLUMN 1Description of Goods including theCustoms Tariff Classification | COLUMN 2Schedule 4 Item Number Last date of effect |\n| ----------------------------------------------------------------------- | -------------------------------------------------- |\n\n| 9508.90.00 | PARTS, OBSERVATION WHEEL, being powered cabinsOp. 12.02.07 - TC 0800016 | 50  |\n| ---------- | ----------------------------------------------------------------------- | --- |\n\n| This is page 2 of 2 Pages of the instrument...Paul Mercer..........................Dated 07 February 2008 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":true,"description":"Scope was narrowed. The earlier order (TC 0702147) covered a range of observation‑wheel parts (spindles, hubs, cabins with not less than 20 seats); the replacement order (TC 0800016) covers only \"powered cabins\" under tariff line 9508.90.00 and applies Schedule 4 Item 50 (effective 07.02.08). This reduces the set of goods eligible under the concession and shifts obligation onto importers to reassess entitlement."},"complexity_factors":["Narrow administrative change: revocation + replacement of a single Tariff Concession Order (low legislative breadth).","Relies on statutory power in section 269SD(3) of the Customs Act 1901 (legal technicality for validity).","Depends on tariff classification 9508.90.00 — correct classification is decisive for application.","Introduces Schedule 4 Item 50 as the applicable tariff treatment; understanding its effect requires cross‑reference to the Customs Tariff Act 1995.","Potential interpretive ambiguity over the term \"powered cabins\" versus the prior broader list (spindles, hubs, cabins with ≥20 seats).","Immediate compliance effect for importers — they must change classification/claims from the effective date (07.02.08)."],"plain_english_summary":"This instrument revokes an earlier tariff concession (TC 0702147) for certain observation‑wheel parts and replaces it with a new concession (TC 0800016) that applies to powered cabins only (tariff line 9508.90.00) and carries Schedule 4 Item 50. It changes which imported observation‑wheel components qualify for preferential tariff treatment, affects importers and suppliers of those parts, and was made by a delegate of the CEO under s269SD(3) of the Customs Act 1901, effective 7 Feb 2008."},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This is a narrow, specific administrative instrument that performs exactly what its title suggests — revoking one tariff concession and replacing it with another. It has not expanded beyond its original purpose of regulating duty concessions for observation wheel parts."},"complexity_factors":["Very short document (2 pages)","Only 2 defined items (the old order being revoked and the new order being made)","No nested conditional logic — straightforward replacement of one concession with another","Single cross-reference to Customs Act 1901 and Customs Tariff Act 1995","Simple tabular format with clear Column 1/Column 2 structure","No exceptions or sub-exceptions"],"plain_english_summary":"This document is an official order that changes the rules about import taxes (tariffs) on specific parts for observation wheels (Ferris wheels).\n\n**What it does:**\n- **Revokes (cancels)** an earlier concession order from May 2007 that gave tax breaks on three types of observation wheel parts: spindles, hubs, and cabins with 20+ seats.\n- **Replaces it** with a new, narrower concession that only applies to \"powered cabins\" — a specific type of cabin.\n\n**Who it affects:**\n- Companies importing observation wheel parts into Australia\n- Manufacturers and suppliers of amusement ride equipment\n\n**Why it matters:**\nThe government is tightening the rules. Previously, broad categories of parts got cheaper import rates. Now, only \"powered cabins\" qualify. This likely means importers of spindles and hubs will now pay higher customs duties, making those specific parts more expensive to bring into Australia. The change took effect on 7 February 2008."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-27-2008-tariff-concession-order-0800016","history":"/api/acts/tariff-concession-revocation-order-27-2008-tariff-concession-order-0800016/history","analysis":"/api/acts/tariff-concession-revocation-order-27-2008-tariff-concession-order-0800016/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-27-2008-tariff-concession-order-0800016/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-27-2008-tariff-concession-order-0800016/important-cases","documents":"/api/acts/tariff-concession-revocation-order-27-2008-tariff-concession-order-0800016/documents"}}