{"id":"F2011L01855","name":"Tariff Concession Revocation Order 85/2011","slug":"tariff-concession-revocation-order-85-2011","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":87164,"registerId":"commonwealth-F2011L01855-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 85/2011","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 0516035 made on 06.02.06, 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| 8419.40.00 | PLANT, MANUFACTURING, CHLORINATED PARAFFIN OIL, comprising ALL ofthe following:(a) tanks;(b) pumps;(c) filters;(d) heaters;(e) coolers;(f) reactors;(g) gas knockout pots;(h) absorbers;(i) separators;(j) scrubbersOp. 15.11.05 - TC 0516035 | 5026.07.11 |\n| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 1 Page of the above Table.Michael Perry..........................Dated 27 July 2011 Delegate of the Chief Executive Officer |\n| --------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2306},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument maintains a narrow administrative scope, limited to revoking a single tariff concession for one specific category of manufacturing equipment. It does not expand beyond the original purpose of the Tariff Concession system."},"complexity_factors":["Single-page instrument with straightforward revocation purpose and no conditional logic","Relies on external statutory framework (Customs Act 1901) and reference to previous administrative order (TC 0516035)","Uses technical tariff classification codes (8419.40.00) and Schedule 4 item numbers requiring customs expertise to interpret"],"plain_english_summary":"**What this does:** This order cancels a previous tax break (called a *tariff concession*) for industrial equipment used to make chlorinated paraffin oil.\n\n**The details:**\n*   **Before:** Importers could bring in specific manufacturing equipment—including tanks, pumps, reactors, heaters, filters, and scrubbers used to make chlorinated paraffin oil—without paying customs duty, under a concession granted in 2006.\n*   **After:** This exemption is revoked. From 27 July 2011, anyone importing this specific equipment must pay customs duties (tariffs) like normal.\n*   **Who it affects:** Companies that import manufacturing plants for producing chlorinated paraffin oil—a chemical used in products like lubricants, cutting oils, and flame retardants.\n\n**Why it matters:** This removes a financial advantage for importers of this specific equipment, likely because similar products are now available from Australian manufacturers or the original justification for the tax break no longer applies."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-85-2011","history":"/api/acts/tariff-concession-revocation-order-85-2011/history","analysis":"/api/acts/tariff-concession-revocation-order-85-2011/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-85-2011/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-85-2011/important-cases","documents":"/api/acts/tariff-concession-revocation-order-85-2011/documents"}}