Cosgrove Clayton: Taxation (Annual Rates Returns Filing and Remedial Matters) Bill — In Committee 
Text is incorporated into the Bound Volume 
Cosgrove Clayton: Taxation (Annual Rates Returns Filing and Remedial Matters) Bill — In Committee 
[Sitting date: 18 September 2012. Volume:684;Page:5333. Text is incorporated into the Bound Volume.] 
Hon CLAYTON COSGROVE (Labour) 
: 
 I want to return to clause 106 of this bill the Taxation (Annual Rates Returns Filing and Remedial Matters) Bill. I do not want to reiterate what other colleagues have said in respect of this clause—the “Uncle Scrooge” clause. It is the big tax reform this Government has come up with apart from giving the top 10 percent the vast majority of the tax cuts and the lowest on the rung virtually nothing at a cost of 300 million bucks a week in net borrowings which of course it then blames on the global financial crisis but does not admit that it is in direct relation to the tax cut. In the Budget this clause was effectively signalled and is now replicated to be actioned in legislation. The big reform that the Government came up with in tax policy was to flog a few hundred bucks off paper boys and paper girls. Those young people are in jobs that we probably all had. Gerry Brownlee may have been a pizza delivery boy when he was a young fella; I do not know. Simon Bridges I am told had a milk round. But this is the big reform. New Zealanders in the middle of a global economic meltdown placed their confidence in this Government at the last election on the slogan of a brighter future encouraging entrepreneurship and people getting ahead. Then we get to the Budget and we come up with this clause which we are now actioning tonight. 
We had the cycleway. That was going to be a silver bullet. It was a fizzer. There were two jobs according to Chris Tremain—a fish and chip shop and a bike shop in Napier. He could not tell us how many permanent jobs came out of that. That was a fizzer. Then we had the great international financial hub that New Zealand was going to be. That lasted 5 minutes. Then we had mining in national parks and Gerry of course like the earthquake blew apart on that. That lasted 5 minutes. And now we are down to this. 
We have got 120-point plans and more task forces than we have had hot dinners coming out of this Government. But when you drill down with tax legislation what is the big reform in terms of cutting compliance costs or reforming the tax system? What is the big reform the big revenue generator other than flogging off assets to Kiwis who already own them and those overseas interests? They tried that in the 1990s but it did not work. That is the history but they are trying it again. The big reform is to take a couple of hundred bucks off paper boys and paper girls and those in small jobs. 
I have got to say that this is groundbreaking financial and taxation reform from the National Government—groundbreaking thinking! I would like to know— 
Michael Woodhouse 
: I raise a point of order Mr Chairperson. I would just like to point out that the policy that is being described by the member has already been passed into law and is not within the scope of this bill. 
The CHAIRPERSON (Eric Roy) 
: I will take the member’s word for that. 
Hon CLAYTON COSGROVE 
: No you will not because he is a whip. What does he know? 
The CHAIRPERSON (Eric Roy) 
: Order! I am on my feet. The member should not be engaging in some kind of interjection with me. If the member is speaking about clause 106 he should address himself to that or to some part of Part 3 and while he is doing that I shall have a look at the clause that he is talking about. 
Hon CLAYTON COSGROVE 
: With respect I advise you that it is not appropriate to take the word of any member. I could make something up on clause— 
The CHAIRPERSON (Eric Roy) 
: Order! I have ruled. The member should speak about Part 3. 
Hon CLAYTON COSGROVE 
: And I am speaking about Part 3 clause 106. 
Hon Member 
: He makes something up all the time. 
Hon CLAYTON COSGROVE 
: Well you would know. 
Michael Woodhouse 
: I raise a point of order Mr Chairperson. It may assist the Committee if the member could point out which part of clause 106 refers to the taxation of paper boys. 
Hon CLAYTON COSGROVE 
: Speaking to the point of order Mr Chairperson is that a debating point? If it is you should rule on it. I am waiting for you to rule on it. 
The CHAIRPERSON (Eric Roy) 
: Yes I guess that is a debating point. That really was not a point of order so thank you. 
Hon CLAYTON COSGROVE 
: We will carry on where we left off. I appreciate the lack of assistance from the senior whip. 
Michael Woodhouse 
: I raise a point of order Mr Chairperson. Perhaps if you could just assist me. Does this mean that any item that is arguably outside the scope of the bill becomes a debating point; if so what does the Standing Order mean when it talks about speaking to the bill?