Commonwealth legislation

Tariff Concession Revocation Order 29/2005

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This Act has been repealed and is no longer in force. It is retained for historical reference.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 cancels a tax break (called a tariff concession) for importing specific types of commercial chest freezers used in shops and supermarkets.

What it does:

Revokes (cancels) Tariff Concession Order TC 0504881 effective from 24 October 2005
Removes the reduced import duty rate for chest-style display freezers with very specific dimensions:
- Capacity between 148–445 litres
- Floor area between 0.47–2.2 square metres
- Height between 600–800mm
- Must have removable baskets and sliding lids

Who it affects: Businesses importing these specific commercial refrigeration units (likely retailers, supermarket chains, or hospitality equipment suppliers).

Why it matters: Importers will now pay standard customs duty rates instead of the concessionary rate, potentially increasing costs for businesses that use these freezers to display frozen goods. The order is made under the Customs Act 1901 by a delegate of the Australian Customs Service.

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Current sections

Direct links to the current provisions in Tariff Concession Revocation Order 29/2005.

Tariff Concession Revocation Order 29/2005

TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(1) & (3) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0504881 made on 23.09.05, in respect of the goods described in the TABLE below. The Revocation has effect from 24.10.05.

THE TABLE

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

8418.50.00	FREEZERS, display, chest type, having ALL of the following:(a) net capacity NOT less than 148 L and NOT greater than 445L;(b) floor area NOT less than .47 m2 and NOT greater than 2.2m2;(c) removable baskets and sliding lid;(d) height NOT less than 600 mm and NOT greater than 800 mmOp. 02.05.05 - TC 0504881	5023.10.05

This is page 1 of 1 Page of the above Table...Robert Crawford......................Dated 30 November 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 Revocation Order 29/2005

TARIFF CONCESSION REVOCATION ORDERUnder Section 269SC(1) & (3) of the Customs Act 1901, I Robert Crawford a delegate of the Chief Executive Officer revoke Tariff Concession Order Number 0504881 made on 23.09.05, in respect of the goods described in the TABLE below. The Revocation has effect from 24.10.05.

THE TABLE

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

8418.50.00	FREEZERS, display, chest type, having ALL of the following:(a) net capacity NOT less than 148 L and NOT greater than 445L;(b) floor area NOT less than .47 m2 and NOT greater than 2.2m2;(c) removable baskets and sliding lid;(d) height NOT less than 600 mm and NOT greater than 800 mmOp. 02.05.05 - TC 0504881	5023.10.05

This is page 1 of 1 Page of the above Table...Robert Crawford......................Dated 30 November 2005 Delegate of the Chief Executive Officer