{"id":"F2011L01870","name":"Tariff Concession Revocation Order 98/2011","slug":"tariff-concession-revocation-order-98-2011","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":87182,"registerId":"commonwealth-F2011L01870-current","compilationNumber":null,"startDate":"2026-04-02","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Tariff Concession Revocation Order 98/2011","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 0507313 made on 21.10.05, 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 | HELIUM RECOVERY PLANT, comprising ALL of the following:(a) feed producer;(b) helium purifier and/or nitrogen liquefier;(c) helium liquefier;(d) cryogenic storage tanks and loaderOp. 15.06.05 - TC 0507313 | 5026.07.11 |\n| ---------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------- |\n\n| This is page 1 of 1 Page of the above Table.Michael Perry..........................Dated 01 August 2011 Delegate of the Chief Executive Officer |\n| ----------------------------------------------------------------------------------------------------------------------------------------------- |","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":1321},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"The instrument performs exactly the function described in its title and authorising provision (section 269SD(1A) of the Customs Act 1901)—revoking a specific tariff concession for helium recovery plants without expanding beyond the original statutory purpose."},"complexity_factors":["Single operative provision revoking one specific prior order","No conditional logic, exceptions, or procedural requirements","Only one item in the table of affected goods","No internal cross-references beyond the citation of the Customs Act"],"plain_english_summary":"**What this does:** This order cancels a previous import tax break (called a \"tariff concession\") for helium recovery plants.\n\n**Who it affects:** Businesses that import helium recovery equipment—machinery used to capture, purify, and liquefy helium gas (used in medical imaging, scientific research, and industrial cooling).\n\n**The details:**\n- Previously, these plants could be imported under **Tariff Concession Order 0507313** with reduced or zero customs duty.\n- From **27 July 2011**, that concession is revoked.\n- Importers must now pay standard tariffs (import taxes) on these goods, classified under customs code **8479.89.90**.\n- The equipment affected includes feed producers, helium purifiers, nitrogen liquefiers, helium liquefiers, and cryogenic storage tanks.\n\n**Why it matters:** This increases the cost of importing helium recovery technology into Australia, potentially affecting industries dependent on helium supply chains."}},"importantCases":[],"_links":{"self":"/api/acts/tariff-concession-revocation-order-98-2011","history":"/api/acts/tariff-concession-revocation-order-98-2011/history","analysis":"/api/acts/tariff-concession-revocation-order-98-2011/analysis","conflicts":"/api/acts/tariff-concession-revocation-order-98-2011/conflicts","importantCases":"/api/acts/tariff-concession-revocation-order-98-2011/important-cases","documents":"/api/acts/tariff-concession-revocation-order-98-2011/documents"}}