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Digest No. 1648

Alcohol Advisory Council Amendment Bill 2007 (2008 No 194-2)

Date of Introduction: 11 December 2007
Portfolio: Health
Select Committee: Health
Date report presented: 03 June 2008
Published: 29 October 2008Prepared by John McSoriley BA LL.B, BarristerLegislative AnalystP: (04) 471-9626 (Ext. 9626)F: (04) 471-1250 Caution: This Digest was prepared to assist consideration of the Bill by members of Parliament. It has no official status.Although every effort has been made to ensure accuracy, it should not be taken as a complete or authoritative guide to the Bill. Other sources should be consulted to determine the subsequent official status of the Bill.

Purpose

The aim of the Bill is to amend the Alcohol Advisory Council Act 1976 (the Act) in relation to the setting of the Alcohol Advisory Council levy (the levy), which is imposed on all alcoholic beverages manufactured in, or imported into, New Zealand.

The Bill as introduced is described in Bills Digest No 1595.

Main Changes to the Bill

Classes of liquor and rates for each class

The Select Committee has recommended that the rates of levy for particular classes of liquor be made consistent with the rates of excise duty charged on those classes (New Schedule to the Bill).

Comment

"For instance, using the original table [in the Schedule in the Bill as introduced], table wine with more than 14 percent alcohol would have incurred a higher ... levy than table wine with less than 14 percent alcohol, whereas under the excise system both would incur the same amount of excise" [1]   .

Definition of "rate"

The Select Committee has recommended that a new definition, that of the term "rate" be placed in the Bill providing that the term means the percentage figure given in the schedule (Part 1, Clause 4, inserting new definition, that of "rate"; New Schedule).

Comment

In relation to some of the classes of liquor, the rate given is described as "variable". A method for determining variable rates is provided : " 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" (New Schedule) . This method was provided in the Bill as introduced but the Select Committee has recommended the addition of the words underlined.

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  1. Alcohol Advisory Council Amendment Bill, 2007 No 194-2, As reported from the Health Committee, Commentary, p. 2.   [back]