Williams ArenaARENA WILLIAMS (Labour—Manurewa): Thank you Madam Chair for the opportunity to take this first call in the debate. I have an amendment to this clause 3 of Part 1 to propose to the Minister and I hope you will consider it. I have been in a select committee context with the Minister before and I commend him on his discursive approach within those select committee rooms. I hope that he will consider this amendment because it would allow that kind of engagement which he himself is very good at around the table of a select committee to determine which way forward this Parliament can take to finding a broader-based tax system and one that works for everyone.So my amendment reads In clause 3 delete the words after 'repealed' and insert 'on whichever date occurs first—(a) 1 January 2026 or (b) the day after an inquiry of a committee of the House of Representatives is reported back to the House of Representatives on those parts of the Taxation Principles Reporting Act that should be given effect in policy'."I haven't suggested that any part of this bill be retained. What I'm suggesting for the House is that the House consider a select committee piece of work to determine what principles within the Act particularly in Schedule 1 should be retained within the commissioner's policy remit. All of these things in Schedule 1 are things that the commissioner should be taking into account and should have some consideration of in the course of their ordinary work—that's a given. In the course of the public service that Inland Revenue provides to the people of New Zealand that would continue within the department itself. What I'm seeking to do here is for the select committee to be able to inquire into how to retain the principles in some form of policy that is publicly available which members of Parliament can use to say consider policy options when having these sorts of tax debates. I would suggest myself that there is a place for this schedule to be retained as a new Schedule 9 to the Tax Administration Act however I haven't proposed that here. What I'm asking for is that the Minister might take a chance to consider that select committee's work as a way to find a bipartisan way forward.I am going to continue this call because I know that there is something going on. So let me tell you Minister the opportunity for us to look into this as a select committee would be really warmly received I think. You'll see that there are a number of colleagues on my side of the House who are enthusiastically taking calls in this committee stage. We have questions for you about how you seek to reach the principles that are provided in Schedule 1 and those are things that I think we can all probably agree on. Whether they are in primary legislation regulations or policy is a question that we all can engage on that we can engage with experts on who might advise us of the right approach.Minister I know you will have read the works of people like Dr Craig Elliffe who was my supervisor for my tax Master's. The kind of evidence that we can seek from the experts would be really good and we would love to have a discussion with you about that in the committee room. Thank you Mr Chair."