Alcohol Advisory Council Amendment Bill
Alcohol Advisory Council Amendment Bill
Alcohol Advisory Council Amendment Bill
Alcohol Advisory Council Amendment Bill
Government Bill
194—3
As reported from the committee of the whole House
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Hon Tony Ryall
Alcohol Advisory Council Amendment Bill
Government Bill
194—3
Contents
The Parliament of New Zealand enacts as follows:
1 Title
This Act is the Alcohol Advisory Council Amendment Act 2007.
2 Commencement
This Act comes into force on the day after the date on which it receives the Royal assent.
3 Principal Act amended
This Act amends the Alcohol Advisory Council Act 1976.
Part 1
Amendments to principal Act
4 Interpretation
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(1) Section 2(1) is amended by repealing the definitions of basic unit of liquor, fortified wine, fruit wine, and grape wine.
(2) Section 2(1) is amended by inserting the following definitions in their appropriate alphabetical order:
“class of liquor means a class of liquor as identified in the table in the Schedule
“rate, when referring to a rate for a class of liquor, means the percentage figure, set out in the fourth column of the table in the Schedule, that is used to calculate the levy for that class of liquor”.
(3) The definition of preceding statistical year in section 2(1) is amended by omitting
“beer, spirits, and wine”
and substituting“each class of liquor”
.(4) The definition of wine in section 2(1) is repealed and the following definition substituted:
“wine means the product of the complete or partial fermentation of any fruit (including grapes), vegetable, or honey, and—
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“(a) includes—
“(i) cider, perry, and mead; and
“(ii) fortified wines such as sherry, port, and fruit or vegetable-based liquors; but
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“(b) does not include—
“(i) beer or spirits; or
“(ii) any liquor containing no more than 1.15% volume of alcohol”.
(5) Section 2 is amended by repealing subsections (2) and (2C).
(6) Section 2(2D) is amended by omitting
“and of subsection (2) of this section,”
.(7) Section 2(3) is amended by omitting
“and of subsection (2) of this section,”
.(8) Section 2 is amended by adding the following subsection:
“(5) For the purposes of section 26(2) and the Schedule, liquor that is exported from New Zealand during the preceding statistical year is not to be treated as liquor that is imported into or manufactured in New Zealand.”
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5 New sections 26 and 27 substituted
Sections 26 and 27 are repealed and the following sections substituted:
“26 Minister to determine amounts of levy for each class of liquor
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“(1) After assessing the aggregate levy figure in respect of any financial year, the Minister must determine, in accordance with subsection (2), the amounts of the levies payable under section 28, in respect of each class of liquor, in order to yield an amount equivalent to the aggregate levy figure.
“(2) The process for determining the amounts of levy is as follows:
“(a) Step 1—for each class of liquor, determine the total number of litres of that class of liquor that was imported into or manufactured in New Zealand during the preceding statistical year:
“(b) Step 2—for each class of liquor, multiply the result of step 1 by the appropriate rate, as set out in the table in the Schedule. This gives the (nominal) total number of litres of alcohol for each class of liquor:
“(c) Step 3—for each class of liquor, divide the number of litres of alcohol for that class by the total number of litres of alcohol for all classes. This gives the proportion of the aggregate levy figure that is to be borne by that class of liquor in the next financial year:
“(d) Step 4—for each class of liquor, multiply the result of step 3 by the aggregate levy figure. This gives the amount of levy to be borne by each class of liquor in the next financial year:
“(e) Step 5—for each class of liquor, divide the result of step 4 by the result of step 1. This gives the amount of levy payable on each litre of liquor of that class in the next financial year.
“(3) If a rate for a class of liquor is described in the table in the Schedule as a variable rate, the Minister must—
“(a) determine the rate to be applied to that class of liquor; and
“(b) in making that determination, use the method for determining variable rates that is described in the Schedule.
“27 Rate of levy fixed by Order in Council
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“(1) The Governor-General may, by Order in Council, fix for the next financial year, by reference to each class of liquor, the amount of levy payable under section 28.
“(2) The amount of levy for each class of liquor must be as determined by the Minister in accordance with section 26(2).
“(3) If a rate for a class of liquor is described in the table in the Schedule as a variable rate, the Order in Council must identify the rate determined by the Minister under section 26(3) and used for the purpose of section 26(2).”
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6 Levies payable by importers and manufacturers of liquor
Section 28 is amended by repealing subsection (1) and substituting the following subsection:
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“(1) In every financial year a levy of the amount set by Order in Council made under section 27 is payable by every person who—
“(a) enters for home consumption (as that expression is used in the Customs and Excise Act 1996) any imported liquor that contains more than 1.15% volume of alcohol; or
“(b) manufactures in New Zealand any beer or spirits; or
“(c) sells any wine manufactured by that person in New Zealand.”
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7 Regulations
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(1) Section 39 is amended by inserting the following paragraph after paragraph (b):
“(ba) amending or replacing the table in the Schedule, and amending, omitting, or reinserting the description of the method for determining variable rates:”.
(2) Section 39 is amended by adding the following subsection as subsection (2):
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“(2) Regulations under subsection (1)(ba) may be made only—
“(a) for the purpose of aligning the rates for classes of liquor under this Act with the classification system applied to alcoholic beverages under Part B of Schedule 3 of the Customs and Excise Act 1996; and
“(b) after consultation with the Minister of Customs.”
8 Schedule added
The Schedule set out in the Schedule of this Act is added.
Part 2
Transitional provision
9 Transitional provision
Section 28(1) of the principal Act, as in force immediately before the commencement of this Act, continues to apply with respect to the whole of the financial year to which the last Gazette notice given under section 27(1) of the principal Act (as in force immediately before the commencement of this Act) applies.
Schedule |
s 8 |
Schedule
Classes of liquor and rates for each classs 2(1)
Class Legal definition of class Indicative description Rate Liquor which, if imported, would be classified within the following tariff items Percentage of alcohol by volume in most items in class A 2203.00.12, 2206.00.37, 2208.70.30, 2208.90.56 More than 1.15% but not more than 2.5% 1.5% B 2203.00.22, 2203.00.31, 2203.00.39, 2206.00.47, 2208.70.40, 2208.90.60 More than 2.5% but not more than 6% Variable C 2206.00.57, 2208.70.50, 2208.90.67 More than 6% but not more than 9% 8% D 2204.10.01, 2204.10.18, 2204.21.18, 2204.29.18, 2205.10.19, 2205.10.38, 2205.90.19, 2205.90.38, 2206.00.08, 2206.00.68, 2208.70.60, 2208.90.79 More than 9% but not more than 14% 10% E 2204.21.13, 2204.29.13, 2205.10.12, 2205.10.33, 2205.90.12, 2205.90.33, 2206.00.17, 2206.00.78, 2208.70.71, 2208.90.06, 2208.90.88 More than 14% but not more than 23% Variable F 2206.00.28, 2206.00.89, 2208.20.04, 2208.20.08, 2208.20.19, 2208.20.29, 2208.30.04, 2208.30.08, 2208.30.19, 2208.40.04, 2208.40.08, 2208.40.19, 2208.50.04, 2208.50.08, 2208.50.19, 2208.60.19, 2208.60.29, 2208.60.99, 2208.70.80, 22.90.082208.90.08, 2208.90.48, 2208.90.99More than 23% Variable Method for determining variable rates
For a given financial year, the variable rate for a class is the average alcohol content by volume of all the liquor of that class that was imported into or manufactured in New Zealand in the preceding statistical year.
Legislative history | |
|---|---|
| 11 December 2007 | Introduction (Bill 194–1) |
| 4 March 2008 | First reading and referral to Health Committee |
| 3 June 2008 | Reported from Health Committee (Bill 194–2) |
| 3 March 2009 | Second reading |
| 10 March 2009 | Committee of the whole House (Bill 194–3) |