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Customs Excise (Alcoholic Beverages) Amendment Bill (Consistent) [2003] NZBORARp 19 (29 April 2003)

Last Updated: 4 November 2020

Customs Excise (Alcoholic Beverages) Amendment Bill

29 April, 2003

Attorney-General

Legal Advice:
Consistency With The New Zealand Bill Of Rights Act 1990: Customs Excise (Alcoholic Beverages) Amendment Bill

1. We have considered whether the Customs Excise (Alcoholic Beverages) Amendment Bill 2003 (PCO 5202/2) is consistent with the New Zealand Bill of Rights Act 1990 (the "Bill of Rights Act"). We understand that this Bill is to be considered by the Cabinet Legislation Committee on Thursday, 1 May 2003.
2. The Customs Excise (Alcoholic Beverages) Amendment Bill increases the rates of excise duty and excise-equivalent duty payable on alcoholic beverages in line with the preceding 12 months movement in the Consumer Price Index All Groups excluding credit services. The Bill also aligns the duty payable on beverages containing more than 14% but not more than 23% alcohol by value with that payable on beverages exceeding 23% alcohol by volume.
3. We have concluded that this Bill appears to achieve overall consistency with the Bill of Rights Act.
4. In accordance with your instructions, we attach a copy of this opinion for referral to the Minister of Justice. A copy is also attached for referral to the Minister of Customs if you agree.
   

Cc Minister of Justice
Minister of Customs

In addition to the general disclaimer for all documents on this website, please note the following: This advice was prepared to assist the Attorney-General to determine whether a report should be made to Parliament under s 7 of the New Zealand Bill of Rights Act 1990 in relation to the Customs Excise (Alcoholic Beverages) Amendment Bill. It should not be used or acted upon for any other purpose. The advice does no more than assess whether the Bill complies with the minimum guarantees contained in the New Zealand Bill of Rights Act. The release of this advice should not be taken to indicate that the Attorney-General agrees with all aspects of it, nor does its release constitute a general waiver of legal professional privilege in respect of this or any other matter. Whilst care has been taken to ensure that this document is an accurate reproduction of the advice provided to the Attorney-General, neither the Ministry of Justice nor the Crown Law Office accepts any liability for any errors or omissions.