Menéndez March Ricardo; Watts SimonRICARDO MENÉNDEZ MARCH (Green): Thank you Mr Chair. I know that the Minister in the chair Simon Watts has been taking advice back and forth so this is not with the aim of sounding repetitive but I am interested in Part 1 whether a child impact assessment had been done and I also wanted to understand whether any conversations had been held with Whaikaha. Again I know the advisers are kind of moving back and forth so I just want to make sure some of those things don't get lost.On the independent earner tax credit I did want to ask whether he had seen any evidence about whether the effective marginal tax rate generated by an abatement rate of 13c in the dollar for the independent tax credit as a result of also changing the abatement rate of the Working for Families credit and potentially the accommodation supplement. I think what I'm going at here is around—CHAIRPERSON (Teanau Tuiono): Can I ask the member to get closer to the microphone. We're having trouble hearing you.RICARDO MENÉNDEZ MARCH: Of course I can sure.CHAIRPERSON (Teanau Tuiono): And maybe just slow down a bit.RICARDO MENÉNDEZ MARCH: Sure. Look I'm trying to use the time and you know as a member who I think tries to not repeat points I'm trying to fit in as many questions as I can but thank you Mr Chair. So I wanted to get a sense of the interactions between the abatement rate and the independent earner tax credit in relationship to other parts of the system.The other question I had was—and I know the dates have been traversed but around the distributional analysis and again that hasn't really been touched on. I know there's been a lot of commentary in the media around for example superannuants not being particularly better off as a result of this bill but going back to the personal income tax threshold changes I did want to get a sense around you know whether he has confidence that this bill in isolation isn't actually leaving those lower-income earners behind.I go back to my point. We've seen the Budget analysis on child poverty rates but there are child poverty implications with particularly the tax threshold changes and including potentially the independent earner tax credit. This is why I want to expand on why I'm focusing on the impact of children in this legislation because we haven't really received a super thorough analysis around the impact on children in this legislation alone. I know we've been encouraged to think on the impact on children in the whole Budget but the Minister has yet to address my point.I want to go back: this is not around child poverty in and of itself; this is also very specifically to whether the Minister requested a child impact assessment.Hon SIMON WATTS (Minister of Revenue): So the answer to the member's question is no we didn't look at the child impact assessment implications in regards to this bill.In regards to the question from the Hon Dr Deborah Russell what I was referring to is that normally the next time the fringe benefit tax charges would take effect is from 1 April 2025 but the changes in regards to the attribution model changes because of the changes we've made to the personal income tax will be from 1 April 2024 and so that was the context in which I was outlining.