{"id":"F2011L02363","name":"Tariff Concession Revocation Order 32/2011","slug":"tariff-concession-revocation-order-32-2011","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":88093,"registerId":"commonwealth-F2011L02363-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 32/2011","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(1) & (3) of the Customs Act 1901, I James Buntine a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0702674 made on 11.05.07, in respect of the goods described in the TABLE below. The Revocation has effect from 11.12.09. |\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| 4911.99.00 | TICKETS, REDEMPTION, sequentially numbered, perforatedOp. 20.02.07 - TC 0702674 | 5010.12.09 |\n| ---------- | ------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 1 Page of the above Table.James Buntine..........................Dated 02 February 2010 Delegate of the Chief Executive Officer |\n| ------------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1544},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument performs a precise, surgical revocation of a single previous concession order exactly as authorised by the Customs Act 1901. It affects only redemption tickets under tariff classification 4911.99.00 and does not expand beyond its stated purpose of ending that specific duty exemption."},"complexity_factors":["Single operative provision revoking one specific prior order","Only one item in the table of affected goods","No definitions section or interpretation clauses","No conditional logic, exceptions, or procedural requirements","Direct reference to single empowering provision (section 269SC of the Customs Act 1901) without complex cross-referencing"],"plain_english_summary":"**What this does:** This order cancels a previous import tax break (called a *tariff concession*) for redemption tickets—the perforated, numbered paper tickets used in arcades and gaming venues that players exchange for prizes.\n\n**The details:**\n- **Who made it:** James Buntine, acting as a delegate under the *Customs Act 1901*\n- **What it revokes:** Tariff Concession Order 0702674, which was originally made on 11 May 2007\n- **Affected goods:** Redemption tickets (sequentially numbered, perforated) falling under customs classification **4911.99.00**\n- **Effective date:** The revocation took effect on **11 December 2009** (backdated)\n- **Practical impact:** Importers can no longer bring these tickets into Australia duty-free; they must now pay standard customs duty (import tax) on them\n\n**Why it matters:** This removes a financial advantage for businesses importing arcade tickets, ensuring these goods are taxed at the same rate as similar imported paper products."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-32-2011","history":"/api/acts/tariff-concession-revocation-order-32-2011/history","analysis":"/api/acts/tariff-concession-revocation-order-32-2011/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-32-2011/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-32-2011/important-cases","documents":"/api/acts/tariff-concession-revocation-order-32-2011/documents"}}