Rurawhe Adrian: Taxation (Bright-line Test for Residential Land) Bill — In CommitteeText is incorporated into the Bound VolumeRurawhe Adrian: Taxation (Bright-line Test for Residential Land) Bill — In Committee[Sitting date: 10 November 2015. Volume:710;Page:7846. Text is incorporated into the Bound Volume.]ADRIAN RURAWHE (Labour—Te Tai Hauāuru): Tēnā koe Mr Chairman. Tihei mauri ora! At the end of my speech I want to speak a little bit on mauri and the determination and the notion of mauri when it comes to determining the main home. But first of all I want to talk about the speculators.I do not believe that there is a test within this bill that adequately identifies and determines what a speculator is. Surely it cannot just be based upon the length of time that one owns a property and then suddenly after 2 years and 1 day you are no longer a speculator—well I would beg to differ on that. I believe that we need a test in here that determines what a speculator is on the day that they purchase that particular property. I would further suggest that the test ought to be: is there intent to sell that home; and are they a New Zealand citizen based in New Zealand or are they offshore and purely in this to make money? That should surely be the test—not the length of time. I suggest that that ought to be the test.I also wanted to bring up the matter of the submission from the New Plymouth District Council which the Finance and Expenditure Committee has I believe adequately addressed in determining that the leasehold homes in Waitara on the Pekapeka Block will in fact be exempt should the occupants—the leaseholders—purchase those properties. I believe that is the right thing to do. But I bring that up because at another level it also highlights the truncated process that the select committee was forced to go through for this retrospective legislation. I wonder how many other potential homeowners or leaseholders out there are not covered by this legislation and so I ask the Minister in the chair the Hon Paula Bennett whether she can give us some assurance on this very issue.We have heard from my colleagues on the issue around what the main home is.I have to say that from my perspective—I have many whare like a lot of Māori. I have to say that I find this argument quite silly—Clare Curran: It’s ridiculous.ADRIAN RURAWHE: —and as my colleague Clare Curran has said ridiculous. And I will tell you why. The reason as I see it and looking at it through Māori lenses—you would surely see that one whare being more important than the other—well we do not look at the world like that. And so if we are using—some of my colleagues have referred to the word “vibe”. Well we would call it mauri and the mauri of how you feel about your mother’s marae and your father’s marae can equally be placed in terms of homes. How do you quantify that? I would love to hear from the Minister on these issues. How would you determine that one is greater than the other? As my colleague David Cunliffe has already said I think we will see this piece of legislation back before the House before 2 years is up.That is my contribution to this first part. I hope to take another call in the second part but for now thank you very much. Tihei mauri ora.