{"id":"F2010L00447","name":"Tariff Concession Revocation Order 45/2009","slug":"tariff-concession-revocation-order-45-2009","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":123477,"registerId":"commonwealth-F2010L00447-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 45/2009","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 0809365 made on 22 May 2008, in respect of the goods described in the TABLE below. The Revocation has effect from 19 August 2008. |\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| 8477.80.00 | CUTTERS, EXPANDED POLYSTYRENE FOAM, HOT WIRE CONTOUR,programmable logic controlledOp. 22.05.08 - TC 0809365 | 5018.08.08 |\n| ---------- | ----------------------------------------------------------------------------------------------------------- | ---------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1284},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument maintains its narrow, specific scope as a revocation of a single tariff concession order covering one category of goods. There is no expansion beyond the original purpose of cancelling the duty-free status for these specific foam cutters."},"complexity_factors":["Single operative clause revoking one specific concession order","Only one tariff classification item affected (8477.80.00)","No interpretation section or defined terms","No cross-references beyond the empowering provision (Customs Act 1901, s 269SC)","No conditional logic, exceptions, or procedural requirements"],"plain_english_summary":"**What this does:** This order cancels a previous tax break (called a *tariff concession*) that allowed certain industrial cutting machines to be imported into Australia without paying customs duty.\n\n**What goods are affected:** Hot wire contour cutters used for expanded polystyrene foam (like packaging material or insulation) that are controlled by programmable logic systems. These fall under customs classification **8477.80.00**.\n\n**What changes:**\n- The original concession (granted on 22 May 2008) is revoked\n- From **19 August 2008**, importers must pay duty on these machines\n- The concession only lasted about three months (May to August 2008)\n\n**Who this affects:** Businesses importing automated foam-cutting machinery. They will now face higher costs when bringing this specific equipment into Australia."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-45-2009","history":"/api/acts/tariff-concession-revocation-order-45-2009/history","analysis":"/api/acts/tariff-concession-revocation-order-45-2009/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-45-2009/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-45-2009/important-cases","documents":"/api/acts/tariff-concession-revocation-order-45-2009/documents"}}