Commonwealth legislation

Tariff Concession Order 0615442

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

This order grants a tariff concession (import duty exemption) for specific industrial parts used in manufacturing toilet paper and paper towels.

What it covers:

Parts for machinery that bundles bathroom tissue and paper towel rolls
Specifically: upenders (equipment that reorients paper rolls during production) and upender change plates

Who it affects:

Australian businesses importing these specific machinery parts (falling under customs classification 8422.90.00)

What it means:

Companies bringing these parts into Australia do not have to pay the standard import duty (tariff) that would normally apply
The concession took effect on 5 October 2006 and continues indefinitely unless formally revoked

This is a narrow, technical tax break designed to reduce equipment costs for Australian manufacturers of paper hygiene products.

JSON API

Deep dive

Want the full deep dive?

Zoe can write the in-depth analysis on top of the summary above: how it works, who it affects and what each part actually does.

Current sections

Direct links to the current provisions in Tariff Concession Order 0615442.

Tariff Concession Order 0615442

TARIFF CONCESSION ORDERUnder Section 269P of the Customs Act 1901, I, Wendy Knowles, 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 05.10.06 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

8422.90.00	PARTS, BATHROOM TISSUE AND/OR PAPER TOWEL ROLL BUNDLER, beingANY of the following:(a) upender;(b) upender change platesOp. 05.10.06 - TC 0615442	50

This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 15 December 2006 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 0615442

THE TABLE

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

8422.90.00	PARTS, BATHROOM TISSUE AND/OR PAPER TOWEL ROLL BUNDLER, beingANY of the following:(a) upender;(b) upender change platesOp. 05.10.06 - TC 0615442	50

This is page 1 of 1 Page of the above Table...Wendy Knowles........................Dated 15 December 2006 Delegate of the Chief Executive Officer