{"id":"F2007L01632","name":"Tariff Concession Revocation Order 92/2007","slug":"tariff-concession-revocation-order-92-2007","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":66243,"registerId":"commonwealth-F2007L01632-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 92/2007","content":"| TARIFF CONCESSION REVOCATION ORDERUnder Section 269SD(1AA) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 9100164 made on 07.03.91, in respect of the goods described in the TABLE below. The Revocation has effect from 02.05.07. |\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| 8419.81 | OVENS, microwave, commercial, power output NOT exceeding 2 000 W,but NOT including EITHER of the following:(a) microwave ovens incorporating a browning element and/orconvection heating or cooking capability;(b) microwave ovens combined in a housing with non-microwavecooking appliancesOp. 07.01.88 - TC 9100164 | 50N/A |\n| ------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ----- |\n\n| This is page 1 of 1 Page of the above Table...Robert Crawford......................Dated 02 May 2007 Delegate of the Chief Executive Officer |\n| -------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1271},"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument performs exactly the narrow administrative function described—revoking a specific 16-year-old tariff concession for defined commercial microwave ovens. No expansion beyond the original regulatory purpose."},"complexity_factors":["Single administrative action (revocation) with narrow scope","Technical reference to Customs Tariff Classification 8419.81","Nested exclusion clauses defining goods by capability (browning/convection elements)","Cross-reference to superseded 1991 Tariff Concession Order 9100164"],"plain_english_summary":"**What this does:** This order cancels a previous tax break for importing certain commercial microwave ovens into Australia.\n\n**The details:** Back in 1991, the government granted **Tariff Concession Order 9100164**, which let businesses import specific commercial microwave ovens without paying customs duty (import tax). This 2007 order revokes that concession, meaning importers must now pay duty on these goods.\n\n**Which products are affected?**\n- Commercial microwave ovens with power output of 2,000 watts or less\n- **Excluded:** Combination ovens that also have browning elements, convection heating, or are housed with non-microwave cooking appliances\n- Classified under customs code **8419.81**\n\n**Who cares?** Businesses importing commercial kitchen equipment, particularly restaurants and food-service suppliers. The change took effect on **2 May 2007**."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-92-2007","history":"/api/acts/tariff-concession-revocation-order-92-2007/history","analysis":"/api/acts/tariff-concession-revocation-order-92-2007/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-92-2007/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-92-2007/important-cases","documents":"/api/acts/tariff-concession-revocation-order-92-2007/documents"}}