Court Simon; Parker DavidSIMON COURT (ACT): Thank you Mr Chair. So my question is to the Minister on the Taxation (Annual Rates for 2021-22 GST and Remedial Matters) Bill. Now I've been involved in a few remediations Minister but I'm not sure if you're going to be able to remediate the reputation of this Government in the eyes of the taxpayer because the tax rates and the total tax take that this bill enables are eye-watering. They'll leave more than just a speck of dust in the eye; they're likely to be permanently blinding. Barbara Edmonds: I raise a point of order Mr Chairperson. My point of order is we've debated that in Part 3 of the bill; we're in Part 4 now.CHAIRPERSON (Ian McKelvie): Thank you Ms Edmonds.SIMON COURT: Mr Chair I just would like to bring the attention of the Minister to the matters arising from section 81A a new section under clause 179 that is amendments of assessments arising for the living circumstances existing at the time of an initial assessment for child support. So what new section 81A appears to describe is that for a liable parent that is somebody who is liable to pay child support to another parent or carer of their children if the circumstances change during the course of this assessment period the receiving carer can make an application to have the person pay—the liable parent—an additional sum if they believe that they have not paid sufficient based on the assessment. So in these straitened times when the cost of living has increased for all kinds of household items including rent petrol most recently food—people's circumstances on a given day means they can pay their bills if they've got enough money coming in.What I understand this section allows for is for the Commissioner of Inland Revenue to make an assessment about somebody's circumstances in the past where the commissioner believes that they have not paid their entitlement as a liable parent and that they therefore should make up the shortfall. Now of course if somebody is liable to pay and the circumstances dictate when assessed accurately that they should pay well of course they should pay. But while this section here 81A(3)(a) states that for the person who's a liable parent the backdating has the effect of increasing the amount of the parent's child support liability:" for the receiving carer if we look at new section 81A(3)(b) there "the backdating has the effect of decreasing the amount of child support payable in respect of that carer."However there doesn't appear to be a corresponding allowance for the liable parent actually to receive acknowledgment that their circumstances may have changed during the assessment period because for liable parents who might lose their job or who were running a small business and found that their incomes were severely constrained—in fact they might have been making no profit at all; they might have burnt up all of the savings that they had in the bank just covering the costs of paying the rent on their business premises and paying staff that extra amount that the wage subsidy didn't cover paying their staff's KiwiSaver and covering PAYE. Now if that person that small-business owner was also a liable parent and it turns out actually that they weren't liable to pay the child support at this time during the assessment period because their financial circumstances have changed they won't get any credit. They don't get any recognition for their straightened circumstances.Minister that appears to be unfair so my request of the Minister is to answer this question: is it fair that the liable parent has to pay additional in the event that it turns out they are assessed as being liable to pay but if it turns out that because of their financial and personal circumstances they weren't liable they won't receive any acknowledgment of that any reduction in what they're required to pay—they'll still have to pay the full amount as if their world was rosy and that nothing had changed?Hon DAVID PARKER (Minister of Revenue): With respect I think the member has misread the section because my reading of new section 81A(3) says that "The Commissioner may also backdate any amendment … to the time of when the assessment begins if the recipient of the assessment—(a) is a liable parent and the backdating has the effect of increasing the amount of the parent's child support liability."—so that's the change in respect of the liable parent or—"(b) is a receiving carer and the backdating has the effect of decreasing the amount of child support payable in respect of that carer." so I think it is reciprocal."