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Customs and Excise (Budget Measures-Motor Spirits) Amendment Bill (Consistent) [2013] NZBORARp 12 (26 April 2013)

Last Updated: 1 April 2019

Customs and Excise (Budget Measures-Motor Spirits) Amendment Bill

CONSISTENCY WITH THE NEW ZEALAND BILL OF RIGHTS ACT 1990: CUSTOMS AND EXCISE (BUDGET MEASURES–MOTOR SPIRITS) AMENDMENT BILL

26 APRIL 2013


  1. We have considered whether the Customs and Excise (Budget Measures–Motor Spirits)

Amendment Bill (PCO 17358/1.6) (‘the Bill’) is consistent with the rights and freedoms

affirmed in the New Zealand Bill of Rights Act 1990 (‘the Bill of Rights Act’). We understand that the Bill will be considered by the Cabinet Legislation Committee at its meeting on Thursday 9 May 2013.


  1. This Bill amends the Customs and Excise Act 1996 to increase the rates of excise duty and excise-equivalent duty on motor spirits.
  2. This Bill also amends the Land Transport Management (Apportionment and Refund of Excise Duty and Excise-Equivalent Duty) Regulations 2004 to increase consequentially the refunds available under those regulations of excise duty, excise-equivalent duty, and goods and services tax, on motor spirits.
  3. We have concluded that the Bill appears to be consistent with the rights and freedoms affirmed in the Bill of Rights Act.

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 Customs and Excise (Budget Measures-Motor Spirits) 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.


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