Excise and Excise-equivalent Duties Table (Motor Spirits) Amendment Order 2018

Reprint as at 20 December 2019

Coat of Arms of New Zealand

Excise and Excise-equivalent Duties Table (Motor Spirits) Amendment Order 2018

(LI 2018/136)

Patsy Reddy, Governor-General

Order in Council

At Wellington this 13th day of August 2018

Present:
Her Excellency the Governor-General in Council

Note

Changes authorised by subpart 2 of Part 2 of the Legislation Act 2012 have been made in this official reprint.

Note 4 at the end of this reprint provides a list of the amendments incorporated.

This order is administered by the New Zealand Customs Service.

This order is made under section 79A of the Customs and Excise Act 1996 on the advice and with the consent of the Executive Council.

Order

1 Title

This order is the Excise and Excise-equivalent Duties Table (Motor Spirits) Amendment Order 2018.

2 Commencement

This order comes into force on 30 September 2018.

Order: confirmed, on 20 December 2019, by section 13(b) of the Subordinate Legislation Confirmation Act 2019 (2019 No 82).

3 Principal order

This order amends the Excise and Excise-equivalent Duties Table (the Table) as defined in section 76A of the Customs and Excise Act 1996.

4 Rates of excise duty and excise-equivalent duty on motor spirits amended

In the Table, fourth column, replace “59.524¢ plus 8¢ per g of Pb” with “63.024¢ plus 8¢ per g of Pb” in each place.

Michael Webster,
Clerk of the Executive Council.

Explanatory note

This note is not part of the order, but is intended to indicate its general effect.

This order, which comes into force on 30 September 2018, amends the Excise and Excise-equivalent Duties Table (the Table). As at the date on which this order is made, the Table is made under the Customs and Excise Act 1996 (the 1996 Act). However, it is anticipated that a commencement order under the Customs and Excise Act 2018 (the 2018 Act) will bring relevant provisions of the 2018 Act into force on 1 October 2018. To facilitate this, an order will be made under clause 16(1) of Schedule 3 of the 2018 Act that sets out the Table as in force immediately before 1 October 2018, and on and from the date the Table will be made under the 2018 Act.

The effect of this order is to increase the excise and excise-equivalent duties on motor spirits by 3.5 cents per litre on and from 30 September 2018.

This order is a confirmable instrument under section 47B of the Legislation Act 2012. It is revoked at the close of 31 December 2019, unless earlier confirmed by an Act of Parliament. That stated time is the applicable deadline under section 47C(1)(b) of that Act.

Regulatory impact assessment

The Ministry of Transport produced a regulatory impact assessment on 14 June 2018 to help inform the decisions taken by the Government relating to the contents of this instrument.

Issued under the authority of the Legislation Act 2012.

Date of notification in Gazette: 16 August 2018.

Reprints notes
1 General

This is a reprint of the Excise and Excise-equivalent Duties Table (Motor Spirits) Amendment Order 2018 that incorporates all the amendments to that order as at the date of the last amendment to it.

2 Legal status

Reprints are presumed to correctly state, as at the date of the reprint, the law enacted by the principal enactment and by any amendments to that enactment. Section 18 of the Legislation Act 2012 provides that this reprint, published in electronic form, has the status of an official version under section 17 of that Act. A printed version of the reprint produced directly from this official electronic version also has official status.

3 Editorial and format changes

Editorial and format changes to reprints are made using the powers under sections 24 to 26 of the Legislation Act 2012. See also http://www.pco.parliament.govt.nz/editorial-conventions/.

4 Amendments incorporated in this reprint

Subordinate Legislation Confirmation Act 2019 (2019 No 82): section 13(b)