When I imported my last aircraft into australia it had mags that had done 225 hours but was out of calendar under the TCM manual.
Naturally I had to have them overhauled so that the aircraft could be placed on the register. At the time I wasn't very happy.
In hindsight my attitude has now changed
So unlike most here who are complaining about their magnetos Which if it wasn't for the calendar requirement would have sat round for years before reaching the magic 500 hours I am happy to comply.
Just remember NO spark NO fly