New Zealand Legislation: Acts

26 Minister to determine amounts of levy for each class of liquor

• (1) After assessing the aggregate levy figure in respect of any financial year, the Minister must determine, in accordance with subsection (2), the amounts of the levies payable under section 28, in respect of each class of liquor, 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 liquor, determine the total number of litres of that class of liquor that was imported into or manufactured in New Zealand during the preceding statistical year:

  • (b) Step 2—for each class of liquor, multiply the result of step 1 by the appropriate rate, as set out in the table in the Schedule. This gives the (nominal) total number of litres of alcohol for each class of liquor:

  • (c) Step 3—for each class of liquor, 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 liquor in the next financial year:

  • (d) Step 4—for each class of liquor, multiply the result of step 3 by the aggregate levy figure. This gives the amount of levy to be borne by each class of liquor in the next financial year:

  • (e) Step 5—for each class of liquor, divide the result of step 4 by the result of step 1. This gives the amount of levy payable on each litre of liquor of that class in the next financial year.

  (3) If a rate for a class of liquor is described in the table in the Schedule as a variable rate, the Minister must—

  • (a) determine the rate to be applied to that class of liquor; and

  • (b) in making that determination, use the method for determining variable rates that is described in the Schedule.

  Section 26: substituted, on 17 March 2009, by section 5 of the Alcohol Advisory Council Amendment Act 2009 (2009 No 4).