2. Question No. 2—FinanceNICOLA WILLIS (Deputy Leader—National) to the Minister of FinanceQuestion No. 2—Finance2. NICOLA WILLIS (Deputy Leader—National) to the Minister of Finance: Does he stand by all his statements related to Government tax and spending decisions?Hon GRANT ROBERTSON (Minister of Finance): Yes acknowledging the context in which they were made.Nicola Willis: Does he believe he has honoured his commitment not to implement any new taxes this term and how does he reconcile that with having turned the brightline test into a virtual capital gains tax having introduced an app tax new tenant taxes tried to introduce a wealth tax at the Budget a KiwiSaver tax and a jobs tax?Hon GRANT ROBERTSON: As I've noted before to the member I have been—if we're going to apply the word tax" to every single policy or action I would apply the "waffle tax" to her leader as an example of that. I stand by the programme of work that we have undertaken. We have undertaken initiatives to make our tax system fairer whilst balancing the need to provide good quality public services.Nicola Willis: Does he think he was honouring his commitment not to implement any new taxes this term when he asked officials from across Government to develop a wealth tax for introduction in this year's Budget?Hon GRANT ROBERTSON: As has been discussed extensively in this House that would not have come into force until after the election and the public had it been taken up would have had an opportunity to decide whether they wanted it or not. In the event it was not taken up by Cabinet decision.Nicola Willis: Does he stand by his statement that he was "too definitive" when he ruled out extending the brightline test prior to the election and can he confirm that if someone today lives outside of their family home for 12 months for any reason—illness secondment bereavement—then they will be subject to a capital gains tax if they sell their home within a 10-year period?Hon GRANT ROBERTSON: In answer to the first part of the question yes. In answer to the second part of the question the rule that the member is highlighting is the rule that the National Party brought in. I will quote from when they bought it in: "The owner must have resided in their property as their main home. The main home exclusion will not apply when only a family member and not the owner has used the property as their main home." This is what National brought in.Nicola Willis: Why is the finance Minister trying to blame National for the effect of a brightline test that he extended to 10 years and a definition of the main home which means that families who live outside their home will now be subject to a capital gains tax?Hon GRANT ROBERTSON: Because the National Party brought that rule in. The National Party brought in the brightline test; the rule hasn't changed in that respect.Nicola Willis: Would the Minister also like to blame National for his extensive reflection on the need for a wealth tax for his reflection on the need for a KiwiSaver tax that would wipe tens of billions of dollars off New Zealanders' KiwiSaver accounts for his decision to increase tenant taxes without a mandate from the electorate or is it actually his responsibility that those decisions were made?Hon GRANT ROBERTSON: Over the course of the last six years we've worked extremely hard to support New Zealanders through very tough times including the COVID pandemic and including the period of time now where cost of living pressures are so high. We've done that in the context of inheriting a situation where New Zealand public services had been consistently run down. So yes we had to invest heavily in health to make sure we paid our nurses properly to make sure we recruited health staff. We had to invest heavily in education to make sure we didn't have kids learning in halls and in corridors outside classrooms and to make sure that teachers are here and that they're paid properly. We had to invest extensively to make sure that we got away from the National Party policy of selling off public and State housing and instead building 13000 public houses. So yes there will always be an element of what we are doing where we have to look back and say "We are cleaning up the National Government's messes."Hon Damien O'Connor: Has the Minister reflected on or done any analysis on what would happen if there was an increase in the GST across this country?Hon GRANT ROBERTSON: As the member well knows that is not something that the Government has increased and previous Governments who didn't do that reflection before they went into office and then just did it straight after without telling New Zealanders certainly have something to reflect on.Nicola Willis: How can New Zealanders trust any commitment he makes on tax when it may be that he takes a detour down the road to Damascus at any juncture?Hon GRANT ROBERTSON: Mr Speaker—I just didn't know that had finished—this Government stands proudly on the record we have had of supporting New Zealanders through tough times making sure we look after the most vulnerable in our community making sure that we have quality public services available and making sure that what we do adds up. The member has a set of unfunded promises that don't add up and place her firmly in the Bermuda fiscal Triangle that Paul Goldsmith created for her."