McKelvie IanIAN McKELVIE (National—Rangitīkei): I wouldn't really need to talk about this bill at all—the ammunition the past two speakers from the other side of the House have given me to talk about—but none the less I will. I think that I want to pick up on the points that the last speaker—the Professor"—made in his deliberations on this bill. I just want to comment on a couple of things he said. One of the things I was intrigued by—DEPUTY SPEAKER: You do need to use his proper name. In fairness you do need to use his proper name.Fletcher Tabuteau: Say my name ha!IAN McKELVIE: I'm not sure who I'm talking about—sorry Mr Tabuteau.One of the things he said earlier in his speech was people are struggling to get to work. Well I can assure him those people in Auckland are now struggling by a significantly larger amount to get to work because they've got a whole lot more money they've got to pay to get themselves to work each morning. That was one of the issues I thought was really quite interesting to take up on the point of this bill.The other thing I wanted to talk about briefly was—I think that on this side of the House we agree with a huge amount of the stuff in this bill and certainly around tax we are normally almost unanimous on that. I want to touch on why perhaps we're not in this case in a moment. But I just want to talk briefly about an issue that Deborah Russell made in her speech. She talked about the ideological difference of the National Party and frankly that's exactly why we're opposed to this bill. We're only opposed to a little bit of this bill and it is purely the ideological differences because if didn't have ideological differences we wouldn't need a Parliament would we? We'd all be in the same place. So that's the thing that I'm finding interesting about this.I want to talk about one or two things that have created that ideological difference and earlier in the day Paul Goldsmith spoke about one or two of them. One of them is a simple thing like the winter energy payment where for want of something better to do the Government have cancelled some pretty meagre effectively tax cuts and put in their place a winter energy payment which is universal for all over 65 unless they reject it. They've also put in place free tertiary education for the same students of the same families that they objected to so much over the potential for the tax cuts to benefit a percentage of our population that were better off. I find that very interesting because effectively they've made those families much better off than the tax deductions or cuts ever would have made them. So that's the ideological difference that we're faced with in the course of this bill.I think everything else in this bill—and I agree absolutely with the last speaker around the modernisation of the Inland Revenue Department and the technology base they operate off. If we can get that to work in the manner that it's predicted it will work it's going to make it a whole lot better. Despite some of my rural accountant's views on it at the moment it will eventually work a whole lot better for almost every taxpayer in New Zealand. It will make their lives simpler it will make the roles of accountants and tax advisers simpler—in fact this bill just extends that definition a little bit and enables some other people to provide tax advice. I don't have any issue with that as long as they are qualified to do it and do it in a manner that is acceptable to everyone. So there's some issues in this bill I think are very positive but there are also some issues in here that we think are not so positive and that's the reason for us objecting to it.I want to make a couple of other comments. I had the opportunity to go to Norway a few weeks ago where they do pay extremely high rates of tax—much much higher rates of tax than we do. But the same country has a $9 trillion investment fund which enables them to put infrastructure in place for their communities. All that $9 trillion has come from the North Sea and a couple of pipes they run out of there. We no longer have that opportunity so I think that it's a very interesting philosophical debate as to how you extract money from people and provide it to the Government to give them the opportunity to put infrastructure and—Fletcher Tabuteau: They still tax the wealthy more.IAN McKELVIE: —the like in place for all of us. I get a lot of advice from the Opposition on how to speak. I've got to say also that I never imagined I would come to Parliament and spend hours and hours talking about tax bills; I always imagined I'd come to Parliament and spend hours and hours talking about sheep but it's different.The other thing I want to speak about—and again Bayly pinched some of my words on it—was the changes to KiwiSaver. I think KiwiSaver is hugely positive for New Zealanders. I also think it's a hugely positive change to make to enable people over 65 to continue—to enable those contributions to continue to KiwiSaver and enable them to commence making contributions to KiwiSaver. When I was young people at 65 always looked very old to me. I can assure you now they don't. I have had people in my office talking about exactly this issue because it is frustrating for people that at 65 years of age their KiwiSaver employer contributions stop and also they can't join KiwiSaver if they wish to. KiwiSaver is very positive for New Zealanders.The other thing I think's a positive change about the KiwiSaver thing is changing the levels of contribution to KiwiSaver. I think that's a positive step for New Zealand too. I think also that whilst superannuation is superannuation—it's been a great thing universal superannuation for all New Zealanders. I don't think there's any doubt that in the future there's going to be a need for Governments to look at retirement age. I think we need to be looking at that constantly not because of what happens to us or even to the next generation of us but what happens to the generation after that. I think that's the key thing we need to be thinking about so that's hugely important for us as well and KiwiSaver plays a part—a very important part—in enabling us to ensure that future generations of New Zealand will have enough money to survive on. So that's my lot. Thank you."