Customs and Excise (Budget Measures—Motor Spirits) Amendment Act 2013

Coat of Arms of New Zealand

Customs and Excise (Budget Measures—Motor Spirits) Amendment Act 2013

Public Act2013 No 24
Date of assent20 May 2013
Commencementsee section 2

The Parliament of New Zealand enacts as follows:

1 Title
  • This Act is the Customs and Excise (Budget Measures—Motor Spirits) Amendment Act 2013.

2 Commencement
  • This Act comes into force on 1 July 2013.

Part 1
Amendments to Customs and Excise Act 1996

3 Principal Act
4 New section 79AC inserted (Rates of duties on motor spirits increased by 3 cents on 1 July in 2013, 2014, and 2015)
  • (1) After section 79AB, insert:

    79AC Rates of duties on motor spirits increased by 3 cents on 1 July in 2013, 2014, and 2015
    • (1) In accordance with section 76G(1), this section amends the Excise and Excise-equivalent Duties Table.

      (2) A rate in that Table is amended by this section only if the rate is one that is—

      • (a) a rate of excise duty or excise-equivalent duty on motor spirits (as defined in subsection (4)); and

      • (b) a rate of that kind expressed either as a rate per l or as a rate per l ms; and

      • (c) not a component of a rate of that kind that is a component expressed as plus a stated amount per g of Pb; and

      • (d) in force immediately before 1 July in 2013, 2014, or 2015.

      (3) The rate is on that date replaced with a new rate calculated by adding to the rate the amount of 3 cents.

      (4) Motor spirits, in this section, means any 1 or more fuels that are, or that contain, motor spirit.

    (2) Section 79AC of the principal Act (as inserted by subsection (1)) is repealed on 1 July 2015 (but without affecting any amendments it makes before or on that date).

5 Section 79A amended (Power to alter rates of excise duty and excise-equivalent duty on motor spirits by Order in Council)
  • In section 79A(1), replace the current rates with any current rates.

Part 2
Consequential amendments

7 New regulation 6A inserted (Rates of refunds in respect of motor spirits increased by 3.45 cents on 1 July in 2013, 2014, and 2015)
  • (1) After regulation 6, insert:

    6A Rates of refunds in respect of motor spirits increased by 3.45 cents on 1 July in 2013, 2014, and 2015
    • (1) A rate is amended by this regulation only if the rate is one that is—

      • (a) a rate of refunds of excise duty, excise-equivalent duty, and goods and services tax to which persons are entitled under regulation 5 in respect of motor spirits; and

      • (b) a rate that is specified in regulation 6(a), and that is expressed in cents per litre; and

      • (c) in force immediately before 1 July in 2013, 2014, or 2015.

      (2) The rate is on that date replaced with a new rate calculated by adding to the rate the amount of 3.45 cents.

    (2) Regulation 6A of the principal regulations (as inserted by subsection (1)) is revoked on 1 July 2015 (but without affecting any amendments it makes before or on that date).


Legislative history

16 May 2013Introduction (Bill 111–1), first reading, second reading, committee of the whole House, third reading
20 May 2013Royal assent

This Act is administered by the New Zealand Customs Service.