Commonwealth legislation

Tariff Concession Order 0510002

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

1/10 complexity

What this does: This order gives businesses a tax break when importing specific forestry or garden machinery into Australia.

The goods: Woodchippers and mulchers that include a hammer mill (classified under tariff code 8436.80.90). These are machines that break down tree branches, leaves, or other organic material into smaller pieces using a rotating drum with hammers.

The benefit: These goods can enter Australia duty-free under Item 50 of Part III of Schedule 4 to the Customs Tariff Act 1995. Normally, imported machinery attracts customs duty (import tax), but this concession removes that cost.

Who it affects: Importers, distributors, or businesses purchasing woodchippers or mulchers with hammer mills from overseas manufacturers.

When it applies: The concession took effect on 1 August 2005 and continues until it is formally revoked.

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Current sections

Direct links to the current provisions in Tariff Concession Order 0510002.

Tariff Concession Order 0510002

TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Susan Campbell, a delegate of the Chief Executive Officer declare that the goods specified in Column 1 of THE TABLE are goods to which the item in Part III of Schedule 4 to the Customs Tariff Act 1995 specified in Column 2 of THE TABLE applies. This Order shall have effect from 01.08.05 and continue in force until revoked under sections 269SC or 269SD of the Act, or the date, if any, specified in Column 2.

THE TABLE

COLUMN 1Description of Goods including theCustoms Tariff Classification	COLUMN 2Schedule 4 Item NumberLast date of effect

8436.80.90	WOODCHIPPERS AND/OR MULCHERS, incorporating a hammer millOp. 01.08.05 - TC 0510002	50

This is page 1 of 1 Page of the above Table...Susan Campbell.......................Dated 21 October 2005 Delegate of the Chief Executive Officer

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

1 Tariff Concession Order 0510002

THE TABLE

COLUMN 1Description of Goods including theCustoms Tariff Classification	COLUMN 2Schedule 4 Item NumberLast date of effect

8436.80.90	WOODCHIPPERS AND/OR MULCHERS, incorporating a hammer millOp. 01.08.05 - TC 0510002	50

This is page 1 of 1 Page of the above Table...Susan Campbell.......................Dated 21 October 2005 Delegate of the Chief Executive Officer