Edmonds BarbaraHon BARBARA EDMONDS (Labour—Mana): Thank you Mr Chair. In relation to the Tax Administration Act as I covered in the House previously it covers interest and penalties in relation to tax obligations and one thing that wasn't able to be covered extensively yesterday was around the taxation of backdated lump-sum payments. Now the reason why the clauses don't—aren't actually in Part 3 but my question is really to the Minister and while I while the Minister seeks some advice if he needs to it's just whether: are interest and penalties which are normally provisions that would fall under this part Part 3 which haven't been included would interest and penalties apply for some of these backdated lump-sum payments?So for example the commissioner has made a person that receives a Ministry of Social Development (MSD) or an ACC backdated lump-sum payment—the bill looks to provide an alternative tax treatment for those two types of backdated lump-sum payments. And so basically what it says is it looks over the past four years. If for any reason the commissioner at a later date so once the assessment is made—basically the tax treatment's been applied but for any reason that the tax assessment needs to be reopened at a future date would interest and penalties apply for that new opinion or for that new assessment by the commissioner looking forward? I'm not too sure whether there needed to be any provisions to basically either ensure that they're not subject to interest and penalties which would be covered in Part 3 of this particular bill. But if the Minister can provide any advice as to whether they would apply in the future if the commissioner decides to reopen an assessment.And if I look at the particular features of those two—of what's actually in the bill in relation to the backdating—it says that for ACC the lump-sum payment would be taxed at the recipient's average tax rate for the four years prior". And then for MSD "the tax deducted by MSD would be assumed as the final amount of tax owed" which is why my question is: what happens though even though it's a full and final—well it says a final amount of tax owed for the MSD payment what happens in the future of the ACC payment? Why is the ACC payment not full and final and therefore not subject to interest and penalties? Does that apply for the purposes of the Tax Administration Act? For even though that's covered in Part 2 there is nothing in clause 3 which would either give some guidance as to whether it would or it wouldn't because it is quite clear that backdated MSD entitlements are full and final but for ACC it looks over the four years.So if the Minister can provide any clarification whether it would apply for the Tax Administration Act I think it's just important that for taxpayers who may be in this position—and again we've covered basically through the select committee process that they are quite vulnerable people for the most part. We've had a number of submissions where people have been saying that that they've been waiting for these payments they've suffered an injury or for whatever reason their entitlements had been cut back but actually MSD and ACC have come to a position where actually "Yes you are entitled to this; we are looking backwards; you're going to get a lump sum." So I just want to make sure that this is not a decision that if the commissioner cannot reopen and if so that interest and penalties for the purposes of the Tax Administration Act wouldn't apply."