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Excise and Excise-equivalent Duties Table (Tobacco Products) Amendment Bill (Consistent) [2010] NZBORARp 18 (14 April 2010)

Last Updated: 16 June 2019

Excise and Excise-equivalent Duties Table (Tobacco Products) Amendment Bill

14 April 2010 ATTORNEY-GENERAL LEGAL ADVICE

CONSISTENCY WITH THE NEW ZEALAND BILL OF RIGHTS ACT 1990:

EXCISE AND EXCISE-EQUIVALENT DUTIES TABLE (TOBACCO PRODUCTS) AMENDMENT BILL

1. We have considered whether the Excise and Excise-equivalent Duties Table (Tobacco Products) Amendment Bill (PCO 14361/1.6) (‘the Bill’) is consistent with the New Zealand Bill of Rights Act 1990 (‘Bill of Rights Act’). We understand that the Bill is likely to be considered by the Cabinet Legislation Committee on Thursday, 22 April 2010.
2. The Bill affects tobacco products and amends the Excise and Excise-equivalent Duties

Table under the Customs and Excise Act 1996 (‘the Act’).

3. Part 1 of the Bill amends the Act to increase the rates of the excise duty and excise- equivalent duty payable on tobacco products. The amendments increase by 14 percent the duties on tobacco in forms other than manufactured cigarettes to align those duties with the duties on manufactured cigarettes; and increase by 10 percent (in the first of three cumulative increases of 10 percent together increasing by 33.1 percent) the duties on all tobacco products after those duties have been so aligned by being increased by 14 percent.
4. Part 2 amends the Act so that it provides for the second and third of the three cumulative 10 percent increases. New section 79AA requires rates of duties on tobacco products- as those rates exist immediately before 1 January 2011 and immediately before 1 January 2012- to be increased by 10 percent of those existing rates and in an Excise and Excise-equivalent Duties Table (Tobacco Products Indexation and Separate 10 percent Increase) Amendment Order 2010 or 2011 or if no such indexation order is to be made, by an Excise and Excise-equivalent Duties Table (Tobacco Products Separate 10 percent Increase) Amendment Order 2010 or 2011 that comes into force on that date.
5. We have concluded that the Bill appears to be consistent with the rights and freedoms affirmed by the Bill of Rights Act. This advice has been prepared by the Public Law Group and the Office of Legal Counsel.
   

Jeff Orr

Chief Legal Counsel Office of Legal Counsel

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 Excise and Excise-equivalent Duties Table (Tobacco Products) 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.