{"id":"F2011L01889","name":"Tariff Concession Revocation Order 82/2011","slug":"tariff-concession-revocation-order-82-2011","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":87207,"registerId":"commonwealth-F2011L01889-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 82/2011","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(1A) of the Customs Act 1901, I Michael Perry a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0514904 made on 23.01.06, in respect of the goods described in the TABLE below. The Revocation has effect from 27.07.11. |\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| 8479.89.90 | PLANT, PLASTERBOARD, plc, comprising ALL of the following:(a) gypsum calcining mills;(b) ball mill accelerators;(c) plaster mixers;(d) rotary coolers;(e) coaters and formers;;(f) wet end transfer handlers;(g) gas fired driers;(h) dry end transfer handlers;(i) billet formersOp. 27.10.05 - TC 0514904 | 5026.07.11 |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 1 Page of the above Table.Michael Perry..........................Dated 29 July 2011 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2831},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The order maintains its narrow administrative scope, limited to revoking a single tariff concession order relating to plasterboard manufacturing equipment. It operates strictly within the standard function of tariff concession revocation instruments under the Customs Act."},"complexity_factors":["Single, discrete revocation limited to one specific tariff concession order (0514904)","No conditional provisions, exceptions, or nested logic","Minimal cross-referencing (only cites enabling provision: Customs Act 1901, s 269SD(1A))","Clear tabular description of goods with specific Customs Tariff Classification (8479.89.90)","Short length (single page instrument)"],"plain_english_summary":"This order removes a previous **tax break (tariff concession)** on importing **plasterboard manufacturing equipment**.\n\nSpecifically, it revokes Tariff Concession Order 0514904, which previously allowed certain industrial machinery to enter Australia without paying standard import duties.\n\n**What goods are affected?**\nThe revocation applies to complete plasterboard production plants (classified under tariff code 8479.89.90), including:\n- Gypsum calcining mills\n- Ball mill accelerators  \n- Plaster mixers\n- Rotary coolers\n- Coaters and formers\n- Wet end and dry end transfer handlers\n- Gas-fired driers\n- Billet formers\n\n**What does this mean?**\nFrom **27 July 2011**, importers of this equipment must pay normal customs duties instead of enjoying the previous duty-free concession. This effectively raises costs for businesses importing plasterboard manufacturing plant.\n\n**Who made this?**\nMichael Perry, acting as a delegate of the Chief Executive Officer of the Australian Customs Service."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-82-2011","history":"/api/acts/tariff-concession-revocation-order-82-2011/history","analysis":"/api/acts/tariff-concession-revocation-order-82-2011/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-82-2011/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-82-2011/important-cases","documents":"/api/acts/tariff-concession-revocation-order-82-2011/documents"}}