O'Connor GregGREG O'CONNOR (Labour—Ōhāriu): It is with some trepidation that I stand to speak on the amendments to the Tax Administration Act following as I am Drs Webb and Russell with their in-depth knowledge of this topic. One wonders where one can go after such great in-depth knowledge and work. Then of course the Hon David Parker stood to fill any gap that did exist with his vast knowledge and experience. But I look at Part 3 and I then dig deep into my own experience with tax having been in charge of quite a large company for several years. I look down through these provisions and look at just how commonsensical they are just how much they will improve the whole system and the efficiency of the system. I would like to congratulate the Finance and Expenditure Committee for the work they've done and I comment on the fact that it is obviously done—with one serious exception—with cooperation between the parties. But I look at the requirement for employers to provide the Inland Revenue Department with information about their employees' income on deductions on a payday basis rather than on the current monthly basis. I just reflect on how much sense that really does make. So many workers these days—the employers are approached and are under some pressure to advance to their workers because so many of them do actually struggle to make ends meet and payday looms large as something that is going to make a major difference to their families and themselves. So payday to payday is where so many people so many workers—and subsequently the employers—are living their lives. So this proposal requiring of employers information about income on a payday basis rather than the current monthly basis does make sense and I certainly commend that as I do when I look at the information about new and departing employees. One thing that any system tax or otherwise when we look at employment—is to make ease of employment at a time when certainly our Government is focused on ensuring we get as many people into work as possible and it's incredibly important that we make that as seamless as we can. As many people who haven't worked for some time come back in anything—something relatively simple—can provide something of a barrier to them and confusion and can impact on not only their work performance but also their very confidence in the system. So when I look at the information about new and departing employees requiring employers to provide inland revenue with that information again I reflect on how much common sense—and we've spoken before about the work done by that committee and I congratulate them that they're able to come up with such sense. I look at another provision there: the declaration of entitlement to work in New Zealand. Well again something of a confused area particularly when we saw the vast increase in the number of those who were coming into New Zealand in recent times—so again an area that's absolutely essential that we give those who're involved in the workforce both employer and employee clear rules around that. Repealing the requirement for an employee when advising their employer of their tax code also to declare their entitlement to work in New Zealand—well again now we've seen where that has left employers vulnerable taking the work. It would be nice if we lived in a world where we could always believe everything we were told. I think employers now will be very complimentary of the system because it makes it quite clear that really the existing requirement is not needed for tax purposes and actually the obligation is on employers to determine that prospective workers are legally entitled to work for them. So actually repealing that requirement for the employee—again it makes considerable sense. Also again as I go through these provisions I'm amazed that just something that starts—and when one looks at it one can actually be somewhat glassy-eyed but as I dig deep so much of this actually applies to so many of us. Again I congratulate the committee—the changes to the collection of investment income information. I look at how many come tax return time when we're looking at how many of our dividends were imputed just putting things together—[Time expired]