{"id":"F2009L03315","name":"Tariff Concession Revocation Order 39/2009","slug":"tariff-concession-revocation-order-39-2009","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":140840,"registerId":"commonwealth-F2009L03315-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 39/2009","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 0909174 made on 05.06.09, in respect of the goods described in the TABLE below. The Revocation has effect from 15.06.09. |\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| 8419.81.10 | COFFEE MACHINES, SELF SERVE, programmable logic controlled,having BOTH of the following:(a) delivery of all beverage functions from a singlebutton activation;(b) separate programmable beverage buttonsOp. 18.03.09 - TC 0909174 | 5014.06.09 |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 1 Page of the above Table...James Buntine........................Dated 04 August 2009 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":3100},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument precisely matches its stated purpose of revoking a single tariff concession order for specific coffee machines. No expansion of scope detected."},"complexity_factors":["Single page document with only one legislative action (a specific revocation)","No defined terms, interpretation sections, or conditional logic","Minimal cross-referencing (only cites section 269SC of the Customs Act 1901)","Simple tabular format describing only one category of goods with two specific technical criteria","Straightforward effective date with no transitional provisions or exceptions"],"plain_english_summary":"**What this does:** This order cancels a previous tax break (called a 'tariff concession') that allowed certain self-serve coffee machines to be imported into Australia without paying customs duty.\n\n**Who it affects:** Importers of commercial coffee machines classified under tariff code **8419.81.10** — specifically programmable, self-serve machines that have **both** of these features:\n* A single button that can activate all beverage functions; **and**\n* Separate programmable buttons for different drinks.\n\n**The change:** Tariff Concession Order 0909174 (which granted the duty exemption) is revoked effective **15 June 2009**. From that date, importers must pay standard customs duties on these machines instead of bringing them in duty-free.\n\n**Why it matters:** This increases the cost of importing these specific coffee machines, affecting businesses such as cafes, restaurants, and food service operators who purchase this equipment."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-39-2009","history":"/api/acts/tariff-concession-revocation-order-39-2009/history","analysis":"/api/acts/tariff-concession-revocation-order-39-2009/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-39-2009/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-39-2009/important-cases","documents":"/api/acts/tariff-concession-revocation-order-39-2009/documents"}}