{"id":"F2008L02005","name":"Tariff Concession Revocation Order 50/2008","slug":"tariff-concession-revocation-order-50-2008","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":74251,"registerId":"commonwealth-F2008L02005-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 50/2008","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(3)of the Customs Act 1901, I Conor Annesley a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0710050 made on 27.06.07, in respect of the goods described in the TABLE below. The Revocation has effect from 12.12.07. |\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| 8207.19.00 | PARTS, ROAD HEADER AND TUNNELLING MACHINE, being toolholdersOp. 27.06.07 - TC 0710050 | 5011.12.07 |\n| ---------- | ------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 1 Page of the above Table...Conor Annesley.......................Dated 03 May 2008 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2430},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument performs exactly the narrow function described in its title and authorising provision—revoking a single identified tariff concession order for specific machinery parts. There is no expansion beyond the original statutory purpose of managing tariff concessions."},"complexity_factors":["Single operative provision revoking one specific concession","No conditional language, exceptions, or 'if/then' logic","Minimal cross-referencing (only to section 269SC(3) of the Customs Act 1901)","Specific application to clearly defined goods with explicit tariff classification","No subsidiary legislation, schedules, or defined terms requiring interpretation"],"plain_english_summary":"This order **removes a tax break** for importing specific mining equipment parts into Australia.\n\n**What changes?**\nThe government is cancelling Tariff Concession Order 0710050, which previously allowed duty-free or reduced-rate import of:\n- **Toolholders** used in road headers and tunnelling machines (heavy machinery used in mining and underground construction)\n- Classified under customs tariff code **8207.19.00**\n\n**Who is affected?**\nCompanies importing these specific machinery parts. From **12 December 2007**, they must pay standard customs duties instead of benefiting from the concession.\n\n**Why does this matter?**\nThis increases the cost of importing these toolholders, potentially affecting project costs for mining and infrastructure projects. The government typically revokes such concessions when it determines the goods are now manufactured locally in Australia or no longer meet the criteria for special import exemptions (such as being unavailable from domestic suppliers)."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-50-2008","history":"/api/acts/tariff-concession-revocation-order-50-2008/history","analysis":"/api/acts/tariff-concession-revocation-order-50-2008/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-50-2008/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-50-2008/important-cases","documents":"/api/acts/tariff-concession-revocation-order-50-2008/documents"}}