Salesa Jenny; Brown SimeonIn CommitteePart 1 Amendments to Tax Administration Act 1994CHAIRPERSON (Hon Jenny Salesa): Members the House is in committee on the Taxation (Cost of Living Payments) Bill. I remind members that they are able to participate remotely. If you're on Zoom and want to take a call please type call" into the chat. You should also use the chat if you'd like to raise a point of order. If we receive new tabled amendments I'll advise members so that they can refresh the House papers page to see the new amendment. Finally it'd be helpful for members to ask multiple questions if they have them or if the member's in charge during the call.Members we come now to Part 1. This is the debate on clauses 3 to 6 Amendments to Tax Administration Act 1994. The question is that Part 1 stand part.SIMEON BROWN (National—Pakuranga): Well thank you Madam Chair. I appreciate the opportunity to take a call on the Taxation (Cost of Living Payments) Bill which is now at the committee of the whole House stage. It's quite ironic that this particular Part 1 which is about interpretation and setting up the cost of living payments scheme is even called the "cost of living payment scheme". It says "to provide financial support to certain low- and middle-income persons affected by an increase in the cost of living". Well quite ironically it's a $1 a day payment actually less than a dollar a day payment. It says here "affected by an increase in the cost of living". I'm not sure whether this Government actually understands what is happening in New Zealand right now with the cost of living. In fact all the one-termers over the other side who've been taking calls in the previous debates trying to explain how much they care—how much they care. This was only dreamt up two weeks ago. This Government doesn't care. They're just reacting and responding because the reality is that New Zealanders are facing a cost of living crisis.I note the clause doesn't even say "crisis"—doesn't even say "crisis". They can't even bring themselves to say "New Zealanders are facing a cost of living crisis". It just says address the increase in the cost of living and it stops there—address the increase in the cost of living stops there. New Zealanders are facing a cost of living crisis and today's Budget which this bill is part of does nothing to address the real issues facing many many New Zealanders. The fact is 7 percent inflation in New Zealand brought about by a Government which printed billions and billions of dollars of cash and which has been frankly irresponsible wasting money—wasting money left right and centre—and now is coming to this House with a $350 payment; quite irresponsible and quite frankly out of touch with the needs of New Zealanders. So I ask the Minister in the chair why doesn't he actually just say the word? New Zealanders are facing a cost of living crisis.Why does the piece of legislation not actually address the real issues that New Zealanders are actually facing? That real issue is actually the fact that we need proper tax relief and the fact that this Government is constantly taking more and more taxes because they are not adjusting the tax thresholds. National has put forward a plan a very comprehensive plan which addresses the real issue in our tax system which is about actually saying inflation is meaning that while New Zealanders' incomes are going up inflation is going up faster and that their tax system means they're paying more tax despite them going backwards. So National is saying: actually it's time to have a comprehensive look at those tax brackets and make sure that they reflect the increase in inflation and to ensure that New Zealanders actually keep more of what they earn.This Government has come to New Zealanders today and said "We know best. We know how much money you need. You need $350. Oh only these people over here we'll give you $350 and then that's it. And we'll give it to you over a three-month period in three different instalments. And by the way we're going to hire 750 people—750 people—to manage at IRD that process." What about this old-fashioned principle of actually saying "New Zealanders we trust you and we're going to let you keep a little bit more of what you earn because you know best where the cost pressures are in your life you know best what is needed and you know best how to get through this cost of living crisis." On this side of the House we actually back New Zealanders we believe in them and we actually want to see good policy which actually provides a sensible solution not the simple simplistic socialistic approach put forward by this cost of living payments scheme—CHAIRPERSON (Hon Jenny Salesa): Does the member have a question of the Minister?SIMEON BROWN: The question is around: why is the Minister not actually addressing the cost of living crisis and not even referring to it in clause 4(2) which says "a cost of living payment scheme". He doesn't even say "crisis"—doesn't even say "crisis". That's the reality of New Zealanders out there in the main streets and in the towns up and down New Zealand and the suburbs of our cities. This bill doesn't even address it. I ask the Minister: why is this Government not even mentioning the word "crisis"?"