Nash Stuart; Mallard TrevorHon STUART NASH (Minister of Revenue): Thank you much Mr Speaker. First of all I will congratulate the Parliamentary Rugby Team and I am pleased that former Minister Michael Woodhouse cleared up the rumours about his black eye because the rumour doing the rounds is Paula Bennett gave it to him because he thought about backing Judith Collins. Well I'm pleased that isn't the case.But I do think it is a bit rich for a former Minister of Health to say that they put $100 million into mental health when Dr David Clark put $1.9 billion—$1.9 billion—into mental health because we know on this side it has been underfunded for nine years and it's simply not good enough when we have over 600 Kiwis committing suicide. It's not good enough. We realised we need to do something about it and that is why Minister David Clark put $1.9 billion into mental health because this Jacinda Ardern - Government is a Government with a vision. And this Jacinda Ardern - Government is also a Government that is not afraid to tackle the hard issues and we're also not afraid to come up with solutions and we are delivering. We are listening and we are delivering. We know that we cannot undo nine years of underfunding. We know we can't undo nine years of underfunding. But we also know that the solutions that we are delivering will make a difference. It won't happen overnight but they will make a difference to all New Zealanders and let me talk about two examples in my portfolio where we're really making a difference. On Monday led by our fantastic finance Minister Grant Robertson this Government released our 30-year economic plan that will build a productive sustainable inclusive economy to improve the wellbeing and living standards for all New Zealanders. We know in order to deliver on our plan and our vision we need to build a strong economy an economy that encourages companies to invest to take risks and to grow. On Monday Mr Robertson and I announced that we are going to implement a feasibility expenditure regime. This will allow companies to undertake studies into new potential investments with confidence that they have our backing. We also announced a loss continuity regime. Currently if a company carries tax losses and they sell over 51 percent of their shares in their company they lose the ability to access these tax losses when they move into profitability. As the Minister of Revenue when I have met with tax experts over the last two years they tell me that loss continuity and feasibility expenditure are the two tax changes they want to see. We have listened and we have delivered. Minister Faafoi and I yesterday also announced that we are introducing a bill around unconscionable trade. What this will do is protect small businesses from being absolutely screwed by large companies and multinationals who run roughshod over our small businesses and contract terms and conditions. When the Ministry of Business Innovation and Employment pulled on this we found about 45 businesses—small businesses—came back and said that they felt they had been done over by large corporates. So we back our small businesses because we want them to grow and we want them to succeed. This Ardern Government knows that in order to deliver and build a productive sustainable and inclusive economy that improves the wellbeing and living standards for all New Zealanders then we need to ensure that our companies can invest with confidence. We back our businesses small and large and we are working extremely hard to ensure that they have the very best chances to succeed. And we are listening to them. We're listening to what they want in order to be able to grow. We're listening to what they need in order to be able to invest with confidence.This Ardern Government is delivering for all New Zealanders. And I'm extremely proud to be part of a Government that is tackling the hard challenges. I'm extremely proud of a Government that has a 30-year vision and not just a three-year plan. I'm extremely proud of the work that every single Cabinet Minister and every single MP is doing in terms of getting our messages out there and backing New Zealanders backing New Zealand businesses and going hard—SPEAKER: Order! The member's time has expired.