New Zealand Acts New Zealand Actsss 101, 102
1 In this schedule, unless the context otherwise requires,—
"aggregate expenditure figure" , in relation to any financial year, means the aggregate expenditure figure assessed in respect of that year by the Minister under clause 2(1)
"aggregate levy figure" , in relation to any financial year, means the aggregate levy figure determined in respect of that year by the Minister under clause 2(2)
"beer" means the product of the alcoholic fermentation by yeast of liquid derived from a mash of drinking water and malt grains with hops or their extracts that on analysis is found to contain more than 1.15% volume of alcohol
"class of alcohol" means a class of alcohol as identified in the table in Schedule 7
"preceding statistical year" means the latest complete period of 12 consecutive months in respect of which, at any material time, the following information is available to the Minister:a) the total number of litres of each class of alcohol imported into New Zealand during that period; andb) the total number of litres of each class of alcohol manufactured in New Zealand during that period
"spirits" means ethyl alcohol, whether denatured or not, and any spirituous beverages, including brandy, gin, rum, vodka, whisky, and every other description of spirituous alcohol derived from ethyl alcohol
"wine" means the product of the complete or partial fermentation of any fruit (including grapes), vegetable, or honey, and—a) includes—i) cider, perry, and mead; andii) fortified wines such as sherry, port, and fruit or vegetable-based alcohols; butb) does not include—i) beer or spirits; orii) any alcohol containing no more than 1.15% volume of alcohol
"winemaker" has the same meaning as in the Wine Act 2003 .
2 For the purposes of clauses 3 and 5 , where any wine manufactured in New Zealand is sold to another winemaker for blending with other wine, the wine so sold is deemed to be manufactured by the person who blends it, and not by its original maker.
3 For the purposes of clause 3(2) , the total number of litres of wine manufactured in New Zealand during any statistical year is deemed to be the same as the total number of litres of wine sold by winemakers during that year.
4 For the purposes of clauses 5 and 6 , the total number of litres of wine sold in New Zealand during any financial year is deemed to be the same as the total number of litres of wine sold in New Zealand during the preceding statistical year.
5 For the purposes of clause 3(2) and Schedule 7 , alcohol that is exported from New Zealand during the preceding statistical year is not to be treated as alcohol that is imported into or manufactured in New Zealand.
1 For each financial year, the Minister, acting with the concurrence of the Minister of Finance, must assess the aggregate expenditure figure for that year that, in his or her opinion, would be reasonable for the Ministry to spend during that year—a) in addressing alcohol-related harm; andb) in meeting its operating costs that are attributable to alcohol-related activities.
2 After assessing the aggregate expenditure figure for a financial year, the Minister must determine the aggregate levy figure for that year.
3 The Ministry—a) is not obliged to spend in a financial year the whole of its income received from the alcohol levy (levy income) in that year; andb) may accumulate any part of its levy income in a financial year and spend it as it sees fit, for a purpose referred to in subclause (1)(a) or (b) in any subsequent financial year.
1 After determining the aggregate levy figure for any financial year, the Minister must determine, in accordance with subclause (2), the amounts of the levies payable under clause 5 , in respect of each class of alcohol, in order to yield an amount equivalent to the aggregate levy figure.
2 The process for determining the amounts of levy is as follows:a) Step 1 —for each class of alcohol, determine the total number of litres of that class of alcohol that was imported into or manufactured in New Zealand during the preceding statistical year:b) Step 2 —for each class of alcohol, multiply the result of step 1 by the appropriate rate, as set out in the table in Schedule 7 . This gives the (nominal) total number of litres of alcohol for each class of alcohol:c) Step 3 —for each class of alcohol, divide the number of litres of alcohol for that class by the total number of litres of alcohol for all classes. This gives the proportion of the aggregate levy figure that is to be borne by that class of alcohol in the next financial year:d) Step 4 —for each class of alcohol, multiply the result of step 3 by the aggregate levy figure. This gives the amount of levy to be borne by each class of alcohol in the next financial year:e) Step 5 —for each class of alcohol, divide the result of step 4 by the result of step 1. This gives the amount of levy payable on each litre of alcohol of that class in the next financial year.
3 If a rate for a class of alcohol is described in the table in Schedule 7 as a variable rate, the Minister must—a) determine the rate to be applied to that class of alcohol; andb) in making that determination, use the method for determining variable rates that is described in Schedule 7 .
1 The Governor-General may, by Order in Council, fix for the next financial year, by reference to each class of alcohol, the amount of levy payable under clause 5 .
2 The amount of levy for each class of alcohol must be as determined by the Minister in accordance with clause 3(2) .
3 If a rate for a class of alcohol is described in the table in Schedule 7 as a variable rate, the Order in Council must identify the rate determined by the Minister under clause 3(3) and used for the purpose of clause 3(2).
4 An Order in Council made under this clause is secondary legislation (see Part 3 of the Legislation Act 2019 for publication requirements).
1 In every financial year, a levy of the amount set by Order in Council made under clause 4 is payable by every person who—a) enters for home consumption (as that expression is used in the Customs and Excise Act 2018 ) any imported alcohol that contains more than 1.15% volume of alcohol; orb) manufactures in New Zealand any beer or spirits; orc) sells any wine manufactured by that person in New Zealand.
2 No levy is payable under this Act in respect of any alcohol that is not subject to or is exempt from Customs duty under the Customs and Excise Act 2018 .
3 If any person may be allowed, under the Customs and Excise Act 2018 , any drawback in respect of any alcohol, that person may also be allowed a refund of any levy paid by that person under this Act in respect of that alcohol.
4 In this section,
"Customs duty" has the meaning given to the term duty by section 5(1) of the Customs and Excise Act 2018 .
1 All levies payable under this Act in respect of any beer, wine, or spirits are payable to the Customs in addition to any duty payable to the Customs in respect of the beer, wine, or spirits under the Customs and Excise Act 2018 .
2 For the purposes of subclause (1), the levies are payable to the Customs at the same time as the excise duty or excise-equivalent duty is payable under the Customs and Excise Act 2018 in respect of the beer, wine, or spirits concerned.
The powers and authorities of the Customs under the Customs and Excise Act 2018 , with any necessary modifications, apply in the same manner to the collection of a levy under this Act as they apply to the collection of duty under that Act.
1 The Customs must pay to the Ministry all levies received under this Act by the Customs.
2 This clause is subject to clause 9 .
1 For the purpose of reimbursing the Crown for any expenses incurred by the Customs in collecting any levies under this Act, the Customs may retain any percentage of every levy collected by it that may be determined by the Minister of Finance after consultation with the Ministry.
2 The amount of any levy retained under subclause (1) must not exceed 5% of the amount of the levies collected by the Customs.
3 The Crown is entitled in every financial year to recover from the Ministry out of the fund any sum in respect of the costs incurred by the Director-General of Health in administering this Act that may be determined by the Minister of Finance after consultation with the Ministry.