Macindoe TimHon TIM MACINDOE (National—Hamilton West): Thank you Mr Chair for this opportunity. I must admit that I was a little bit slow in rising to my feet then not because I didn't want to take the call but because I was hoping that the Minister of Revenue would get to his feet and answer some of the questions. He's just been asked a significant number of important questions on a wide range of topics by my colleague the Hon Dr Nick Smith but he's also had a number of questions put to him earlier by other members on our side of the Chamber on important aspects of Part 4. I'd like to make a couple of general comments to give some context and then focus in on another aspect of Part 4 that hasn't yet been dealt with in relation to ACC. I think for those who are listening it would be a fair observation to say that while there have been some very intelligent and thoughtful contributions you can hardly call this a debate because a debate by its very nature suggests a level of engagement. I wasn't able to be in the Chamber for long before dinner but I was following what I could via the TV when I was in my office and I've been in here since the dinner adjournment and I have yet to hear a single Government contribution on any aspect of this important matter. Well this is important. Tax is the issue du jour for New Zealanders right now. They are deeply concerned in all of our electorates and are talking about tax levels and tax implications as this Tax Working Group's proposals are frankly causing huge consternation the length and breadth of the country. So I say to the members opposite that it is time that you took a few calls—particularly on this aspect of this bill—and gave us some of your thinking. We are struggling to get any clarity and while there is a lack of clarity on the future of our tax system—and in particular the tax imposition on Kiwi households—that has a very detrimental impact on business confidence and on investment confidence and long term that leads to a real problem in job security and other things that matter for the livelihoods of New Zealanders. So I really implore members opposite to realise how important this is and to get to their feet. If I could just make one other comment on that line I was hugely proud as a National member of Parliament when the Leader of the Opposition earlier this year announced a commitment from the National Party that a future Government will end this long-held grievance that New Zealanders have with bracket creep and that we will index taxation thresholds to the rate of inflation. CHAIRPERSON (Adrian Rurawhe): We actually dealt with that in Part 1. Hon TIM MACINDOE: Well I realise that sir. But as I say I'm trying to put some context around this debate because these are important matters. So anyway let me get on to Part 4 and—Darroch Ball: Back to the subject. Hon TIM MACINDOE: Well I just say to the members who are interjecting that the approach of Government members at the moment reminds me of the innkeeper in Victor Hugo's Les Misérables who is constantly looking for new ways of trying to extract money out of hard-working Kiwi taxpayers and workers and they over that side should be doing their level best to help them. But let me get on to Part 4. One of the aspects is that it deals with—well we've been hearing about KiwiSaver enhancements and child support measures and the student loan scheme which Dr Smith has just concentrated on which is hugely important. Clayton Mitchell: I'm glad you spent 3½ minutes talking about everything else. Hon TIM MACINDOE: Well it's 3½ minutes so far Mr Mitchell that we have failed to hear from you and I'm very happy to take a further call—very happy to take a further call—Hon Dr Nick Smith: You could yield. Hon TIM MACINDOE: I could yield. If Mr Mitchell would like me to I'd be happy to yield. But I would like the Minister—because I know he's been taking a few notes and he is the Minister of Revenue so we've got the right Minister in the chair right now—to discuss some matters of concern to Kiwi taxpayers such as anomalies around the tax treatment of backdated payments from ACC for attendant care. Now this is a huge issue out in the population. There are many wonderful people looking after long-term ACC clients who in many cases are absolutely dependent on care from other people. Therefore it's in everybody's interests to ensure that the tax regime that surrounds the payment for those providing that attendant care is fair and appropriate. Now when we look at the bill we see that there are some remedies to issues that have been identified and let me just focus on them. There's a new clause 123B which would mean that reimbursement payments for attendant care are considered exempt income including those covering an earlier income year. Possibly a little bit difficult for the average punter listening to understand but maybe the Minister would like to explain exactly how that position has been—[Time expired]