{"id":"F2009L01667","name":"Tariff Concession Revocation Order 5/2009","slug":"tariff-concession-revocation-order-5-2009","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":78489,"registerId":"commonwealth-F2009L01667-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 5/2009","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(1) & (3) of the Customs Act 1901, I Andrew Mumberson a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0831075 made on 05.12.08, in respect of the goods described in the TABLE below. The Revocation has effect from 02.04.09. |\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| 8504.23.00 | TRANSFORMERS, power rating NOT less than 12 MVAand NOT greater than 200 MVAOp. 12.09.08 - TC 0831075 | 5001.04.09 |\n| ---------- | ---------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 1 Page of the above Table...Andrew Mumberson.....................Dated 02 April 2009 Delegate of the Chief Executive Officer |\n| ---------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1588},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The order maintains its narrow, specific purpose of revoking a single tariff concession for specific electrical transformers. No expansion beyond the original revocation intent."},"complexity_factors":["Single page document containing only one operative provision","No defined terms or interpretation section","Simple two-column table format with specific goods description","Only one external legislative reference (Customs Act 1901, section 269SC)","No conditional logic, exceptions, or nested provisions"],"plain_english_summary":"**What this does:** This order removes a special tax break (called a 'tariff concession') that previously allowed certain large electrical transformers to be imported into Australia without paying customs duty (tax).\n\n**Who it affects:** Importers of **power transformers** with a capacity between **12 and 200 megavolt-amperes (MVA)**—these are large industrial devices used in electricity distribution networks.\n\n**What changes:** As of **2 April 2009**, anyone importing these specific transformers must pay customs duties again. The previous exemption (Tariff Concession Order 0831075 from 5 December 2008) is cancelled.\n\n**Why it matters:** This makes importing these transformers more expensive, likely to protect Australian manufacturers or respond to changes in local supply conditions."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-5-2009","history":"/api/acts/tariff-concession-revocation-order-5-2009/history","analysis":"/api/acts/tariff-concession-revocation-order-5-2009/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-5-2009/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-5-2009/important-cases","documents":"/api/acts/tariff-concession-revocation-order-5-2009/documents"}}