soil to get the fundamentals right.  Irrigating it with capital and fertilizing it with skills and technology. Planting the seeds of future success through a step change in innovation. Having a plan for each paddock -- our industry sectors and regions -- so we can be the best we can be.  Understanding that it is crucial to have high value manufacturing and clean technology developed alongside making the best sustainable use from our resources. And never forgetting that our most valuable asset is always our people. Investing in education, skills and lifelong learning; building decent high performance workplaces, and using the power of government to reward good business practices. Third, we need a government that listens, that works in partnership, then takes action. We can rebuild this economy. We can make this country the envy of the world again. But we need a government that acts, like a good farmer, not one that just sits on the fence, watching the weeds grow, and letting the farm go to ruin. Very good speech, but I can't understand why you keep pushing a Capital Gains Tax which needs a huge bureaucracy, and years before it kicks in, when you could be introducing a land tax at 0.5% of value with annual 0.5% increases to the maximum of 5% of value. The valuations are already in place because many councils still use land value rating despite the neo-liberals watering it down to Capital Value Rating. Remember how Central Government under Douglas and Basset