Alcohol Reform Bill - Amendment paper No 108
Alcohol Reform Bill - Amendment paper No 108
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Alcohol Reform Bill - Amendment paper No 108
No 108
House of Representatives
Supplementary Order Paper
Tuesday, 21 August 2012
Alcohol Reform Bill
Proposed amendment
Dr David Clark, in Committee, to move the following amendment:
New Part 8
After Part 6, (after line 1 on page 246) insert:
Part 8
Amendment to Excise and Excise-equivalent Duties Table399A Excise and Excise-equivalent Duties Table amended
The Excise and Excise-equivalent Duties Table is amended in accordance with section 76G(2) of the Customs and Excise Act 1996 by omitting so much as relates to the rates of duty in Excise item numbers 99.10.25F, 99.30.21D, 99.45.72F, 99.50.40A, and Tariff item numbers 2203.00.12, 2206.00.37, 2208.90.62, 2208.70.30.
Explanatory note
This Supplementary Order Paper amends the Excise and Excise-equivalent Duties Table of the Customs and Excise Act 1996 to remove the excise duty on low-alcohol products up to 2.5% alcohol by volume. In its report, Alcohol in our Lives, the Law Commission recommended that the excise tax on low alcohol products be nil. This applies on products with excise duty up to 2.5% alcohol by volume and would encourage the production and availability of more low-alcohol products for New Zealand drinkers. This is supported by the industry and is seen as facilitating emerging trends in the marketplace around wellness.
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Alcohol Reform Bill - Amendment paper No 108
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