Commonwealth legislation

Tariff Concession Revocation Order 1/2011

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This Act has been repealed and is no longer in force. It is retained for historical reference.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

2/10 complexity

This order removes a tax exemption that previously allowed certain heavy industrial machines to be imported into Australia without paying customs duties (import taxes).

What is being cancelled:

Tariff Concession Order 0505651 — a permit that allowed 'unit load movers' (specialised heavy transport equipment) to be imported duty-free
These machines must: load/unload themselves, have 6+ axles, carry 20+ tonnes, and not be self-propelled

When it takes effect: The cancellation is backdated to 19 October 2009, meaning imports from that date onward no longer qualify for the tax break.

Who is affected:

Companies importing these specific heavy vehicles (falling under customs code 8716.39.00)
Businesses may now face unexpected customs duty bills for imports made between October 2009 and when they became aware of this change

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Current sections

Direct links to the current provisions in Tariff Concession Revocation Order 1/2011.

Tariff Concession Revocation Order 1/2011

TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(1) & (3) of the Customs Act 1901, I James Buntine a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0505651 made on 21.10.05, in respect of the goods described in the TABLE below. The Revocation has effect from 19.10.09.

THE TABLE

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

8716.39.00	MOVERS, UNIT LOAD, having ALL of the following:(a) self loading and unloading;(b) NOT less than six independently suspended axles, NOT lessthan three per side;(c) lifting OR carrying capacity NOT less than 20 t per unitload;(d) NOT self propelledOp. 12.05.05 - TC 0505651	5018.10.09

This is page 1 of 1 Page of the above Table.James Buntine..........................Dated 16 December 2009 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 Revocation Order 1/2011

TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(1) & (3) of the Customs Act 1901, I James Buntine a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0505651 made on 21.10.05, in respect of the goods described in the TABLE below. The Revocation has effect from 19.10.09.

THE TABLE

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

8716.39.00	MOVERS, UNIT LOAD, having ALL of the following:(a) self loading and unloading;(b) NOT less than six independently suspended axles, NOT lessthan three per side;(c) lifting OR carrying capacity NOT less than 20 t per unitload;(d) NOT self propelledOp. 12.05.05 - TC 0505651	5018.10.09

This is page 1 of 1 Page of the above Table.James Buntine..........................Dated 16 December 2009 Delegate of the Chief Executive Officer