Henderson EmilyDr EMILY HENDERSON (Labour—Whangārei): I rise to commend this bill. I want first to thank the officials who did such a superb job shepherding what was a complex and tax-heavy bill for a bunch of lawyers and social workers largely on our side. They did such an admirable job in making clear what was to me at first really quite difficult to understand. I want to thank also the chair and the deputy particularly Angie Warren-Clark who was actually dealing with some significant difficulties herself in that she had just recovered from eye surgery. So it has been a very interesting process. We all come into this House wanting to make great big sweeping changes I think. There are great big sweeping changes we can make and then there are small incremental changes that are none the less very meaningful for the people we impact and sometimes it's quicker to make small incremental changes.I commend this bill also because it has had the impact in my own household of encouraging my 17-year-old to watch Parliament TV. My 17-year-old said to me the other night having watched the member Chlöe Swarbrick on her feet Mum why didn't you do more with this bill?" My comment to him is the one I'll make to you: this bill is a beginning. It makes a number of changes that came out of a specific set of computer programme changes things that have become possible through wider changes in IRD. Is it the end of what we will do for child support? I hope not but it is important because it brings certainty simplicity and equity to an area of law that we really need to get right for our children and principally for our mums and our dads as well.It is important that we have fairer and effective penalty clauses so that we actually stop penalising people and start getting them involved and paying. It is important that we go easy on our newbies. Just as everyone should go easy on newbie MPs our newbie liable parents—Chris Penk: Ha ha!Dr EMILY HENDERSON: I'm getting support across the House on that. That's excellent. It's so that we enable our newbie liable parents to understand their obligations. It is not an easy time when you are first separating. It is difficult. It is complex. Emotions rather than hard-headed pragmatism are what are utmost. IRD needs to be able to walk alongside those people and that is what this bill enables. The increased grace period for our newbie liable payers is really important.It is important also that we are going to make it simpler for those same people by simply taking deductions from employers. There is the ability to say "No I have particular concerns. My privacy is at risk. Please don't do this to me." That is possible. There are exceptions. But if I had to organise my student loan payments when I had one if I had to have had to do that myself I think I would probably be in arrears to IRD. The beauty of it simply happening is a wonderful thing and I think it will assist our liable parents and by assisting them we assist our kids.The four-year time bar is also a really important and an excellent process. In my job formerly as a Family Court lawyer you do see those parents who unfortunately get hooked on disputes and child support becomes one of those things they hook on. At least this way we give certainty: four years of income; no more will we go back. May I just add that 98 percent of reassessments actually only consider that four years anyway so it's the 2 percent of difficult people that we're going to help to realise that this is not something they should be fighting over any longer.Finally it is fairer. The definition of "income" is going to enable us to bring into the IRD fold tax losses that previously had been able to be discounted and interest and dividends. That is a really important aspect of this bill and I commend it to the House."