SpeechANGELA ROBERTS (Labour): It is a pleasure to rise and take a call on the Taxation (Annual Rates for 2022-23 Platform Economy and Remedial Matters) Bill (No 2). There's always a teachable moment for an economics lesson and this is a fine example of it. It is great to be confirming the rates because when we're—it's really interesting hearing the difference in language used; when we talk about tax we are talking about wisely investing in our communities and our society. It's all very well to say put two bucks in someone's back pocket but that two bucks doesn't build a hospital it doesn't employ a teacher it doesn't employ a specialist expert to assess a student who needs additional support. So affirming the tax income for this Government is something that is really important to do. We know that taxation should be fair and the technical changes in this bill help. We've already heard about it reflecting our current economy helping us to make sure that our local hoteliers and taxi drivers are able to compete and hold their heads up high and earn an income in a fair way. The third thing about taxation is it can be used to incentivise behaviour. We've already heard a lot of different people around the House getting quite excited about new sections CX 19C and CX 19D inserted by clause 27 and I want to reflect about the way that that is going to incentivise behaviour by extending the coverage from just public transport to self- and low-powered vehicles. It's something really exciting for people who live in smaller parts of New Zealand smaller cities and towns. Not everyone in this country has access to public transport—a bus a train a ferry or a cable car. And actually by acknowledging that some ways that those smaller communities who can be really frustrated they really want to get out of their cars—and by incentivising some of this behaviour and saying it's a really good thing and helping to support those alternatives to public transport that not everybody in New Zealand has access to is a really great thing for somebody who doesn't live very close to a cable car at home. So the great thing is it helps to normalise these behaviours and a modal shift—incentivises a modal shift. I think of the young people that I have taught over the years and for them as they come out and they join the workforce for their employer to say It's a really great thing we can help you out with your electric scooter rather than a slab of concrete for a car park" I think is a really great way of futureproofing things for our workers.I'd also like to reflect about one other behaviour that is incentivised. We've heard a lot about the housing market and how the behaviour for landlords is affected by taxation treatments. And it's really great to see you know this Government has done a lot to push back against the supply issues in the housing market and one of the tax treatments here about the carve-out for build-to-rent helps also with the supply side. It is in addition to the impact that will happen on the demand side. We've heard that there's issues still—misunderstanding possibly—around the tax deductibility and by changing that it has helped to reduce the demand by speculators for housing and frees it up a little bit more for those who actually want to buy a home. So it is really great to see some of these technical changes in this bill that not only make our tax system fairer but also help to incentivise really great behaviour and they also help to make sure that this Government can continue to invest in the most important parts of our society: our health system our housing and our education system. And that is why I commend this bill to the House."