Bayly Andrew; Rurawhe AdrianANDREW BAYLY (National—Hunua): Thank you Mr Chair. That's very helpful of Minister Stuart Nash to tell us what to do. I've got to say it's a pleasure to be talking on the Taxation (Annual Rates for 2018–19 Modernising Tax Administration and Remedial Matters) Bill in my first opportunity. Yes we are talking about tax and we've got a Government that loves taxing people. Ian McKelvie: They're loving it—love it. ANDREW BAYLY: Loving it. So it's great what the Minister just said because he thinks the tax rates are OK. Well I don't think they are actually. The tax rates enshrined in this bill are higher than what we would have done if National tax rates were absolutely implemented after the 2017 election promise. So it's interesting. What is enshrined in this bill? So the tax rates are set for 10.5 percent up to $14000; $14000 to $48000 17.5 percent; $48000 to $70000 30 percent; and thereafter 33 percent. So if we'd gone back and done what National should have done and which all New Zealanders would benefit from we would have had much more leniency for people who are subject to increasing wages—that actually happened under a National Government.The abatement rate or the threshold at which the increased taxes would have occurred is not $14000; it would have been $22000 for the first rate of 10.5 percent. That's quite a significant increase. That's actually an $8000 increase. So for that first threshold—all those people in New Zealand who earned up to $22000 rather than $14000 would have been much better off. Then the second rate where you tipped up to the next rate of 17.5 percent rather than it being $14000 it would have been extended to $22000 to $52000. So for many people—and the Labour - New Zealand First Government loves talking about these lower-paid people and we do need to look after them. That's why we would have said that for the majority of those people they would have had to pay only a marginal rate of 17.5 percent versus the lower rate of $48000 under these current proposals put in this bill. And of course it cascades right to the top.So if you asked me about tax rates and about improving the lives of New Zealanders Minister Nash it is about these things. These are the things that would have been better for New Zealand: $1000 for all those New Zealanders would have been much better. Then of course we talk about accommodation Working for Families and all those other things that are the real things that help people. But what we ended up with in this thing—enshrined in this legislation and this is why we oppose it—is actually a higher rate of tax for those people. That's why we didn't want it. Then on top of that we've had the Government—New Zealand First - Labour - Greens—impose $2.6 billion of new taxes since they've come into office. It's taken only 15 months for them to do that even though they campaigned on not introducing a new tax during their first term of Government. Then we've heard today at question time about the other ranges of tax currently being thought about. You know we talked about the agricultural taxes the emission taxes the fertiliser taxes—all those just go on. I think there are six of them. And then of course the capital gains tax. This is a Government that loves to tax—loves to tax. That is the problem with this situation and that is why Part 1 of this bill is so patently wrong because it's unfair for New Zealanders. It's unfair for those vulnerable New Zealanders who are earning the lower amount of income in New Zealand. We actually wanted to do something concrete about it.Then also if you look at the people like those students trying to earn their bit of money to go to university those young families who haven't yet got a family and who therefore can't access Working for Families and those superannuitants who don't get any tax breaks they are the people that are disadvantaged under these new tax arrangements being proposed in this bill because they're the people that don't get any credit. They're the people that miss out on these so-called tax breaks. We heard about the superannuitant winter tax payment of $800 that was promised under National. The Government tried to put in place new arrangements and $230 went through in the year just gone by. But the fact is they're already in—we're going to see a bill coming into the House. It was noted earlier before question time: that in fact we're already going to have another go at trying to get the winter payment legislation correct because it was hurriedly put through. It's inappropriate—CHAIRPERSON (Adrian Rurawhe): No we're on the taxation bill not that bill. You can't anticipate what's coming up. So carry on with the taxation bill. [Bell rung]