What this does: This order gives a tax break (customs duty concession) to companies importing specific industrial equipment parts into Australia.
The specific goods: Water distribution pipes used in cooling towers (classified under tariff code 8419.90.00).
The benefit: These parts can enter Australia under Item 50 of Schedule 4 to the Customs Tariff, which means they likely enter duty-free or at a reduced tax rate compared to standard import duties.
Who it affects: Businesses that manufacture, install, or maintain industrial cooling towers and import these specific pipe components from overseas.
When it applies: From 9 April 2009 onwards, until the order is formally revoked or replaced.