New Zealand Legislation: Acts

49 Amendments to Customs and Excise Act 1996

• (1) This section amends the Customs and Excise Act 1996.

  (2) Section 79A is repealed and the following section substituted:

  “79A Power to alter rates of excise duty and excise-equivalent duty on motor spirits by Order in Council

  • “(1) At any time during the second financial year, or the third financial year, that follows the financial year in which the current rates of excise duty and excise-equivalent duty on motor spirits came into force, the Governor-General may, by Order in Council, reduce or increase any or all of those rates of excise duty and excise-equivalent duty by amending Schedule 3.

    “(2) In this section,—

    “financial year means the 12 months ending on the close of 30 June or any other date determined for the entity by the Minister of Finance

    “motor spirits means motor spirit and fuels containing motor spirit specified in Excise item numbers 99.75.05F, 99.75.23D, 99.75.29C, 99.75.37D, 99.75.51K, 99.75.59E, 99.75.73L, 99.75.81A, and 99.75.93E and Tariff items 2710.19.13, 2710.19.25, 2710.19.21, 2710.19.39, 2710.19.15, 2710.19.27, 2710.19.21, 2710.19.39, 2710.19.64, 2710.19.70, 2207.20.23, 2207.20.35, 3824.90.87, 3824.90.93, and 38.90.97 set out in Schedule 3.”

  (3) Section 80 is amended by repealing subsection (1) and substituting the following subsections:

  • “(1) This section applies to the following Orders in Council:

    • “(a) an Order in Council made under section 77(1); and

    • “(b) an Order in Council made under section 79(1); and

    • “(c) an Order in Council made under section 79A(1) that has the effect of increasing the rates of excise duty or excise-equivalent duty on motor spirits (as defined in section 79A(2)).

  • “(1A) An Order in Council to which this section applies must,—

    • “(a) if made on or before 30 June in any year, expire on the close of 31 December of that year except so far as it is expressly confirmed by Act of Parliament passed during that year; and

    • “(b) if made on or after 1 July in any year, expire on the close of 31 December in the following year except so far as it is expressly confirmed by Act of Parliament passed before the end of that following year.”

  (4) Section 80(2) is amended by omitting “by virtue of subsection (1)” and substituting “by virtue of subsection (1A)”.

  (5) Section 80(3) is amended by omitting “made under section 77(1) or section 79(1) or section 79A(1)” and substituting “to which this section applies”.