Bayly AndrewANDREW BAYLY (National—Hunua): What a great day it is for the people of New Zealand. This is about a Government continuing to improve the position of hard-working New Zealanders and their families. I think that before we start talking about this tax package we need to remind ourselves that the biggest thing we can do is to enable a place where people can go and get good jobs. We created 130000 new jobs last year and 200000 new jobs are predicted over the next few years. What that means is that you have got to create the right environment—a strong environment a good financial environment—and this is a Government that has set about doing that.When you deliver that that is when you can talk about delivering $2 billion worth of financial assistance to families—New Zealand families. I have got to say that I think the Budget that the Government presented today is actually the Budget that the Opposition would have liked to present. It is those members' Budget but we have done it because we are the ones who have managed the economy so we delivered the Budget surpluses that meant that we could do this. This follows from last year when we announced that wonderful package of $800 million when everyone's benefit was increased by $25 a week. This is a continuum of that and it is about sharing the benefits of growth with everyone.So I just want to turn to what is actually in the Budget because I have not heard many speakers speak about it. The first thing is that I have heard the Opposition say that it is not going to deliver any benefits and there is this byline about a dollar return to families. Those members are wrong. They are absolutely wrong and I will tell you why. First up everyone in New Zealand is going to benefit by our increasing the first tax threshold from $14000 to $22000—low-income earners as well as everyone else. The second benefit is that everyone will benefit between the threshold of $22000 and up to what was previously the threshold of $48000 which is now increasing to $52000. Those two benefits will deliver in the first case $10 a week to every family and in the second case 20 bucks to every person who is earning more than that amount of money. So that is quite a significant amount of money.The second one is the family tax credit change which in my view—my humble view—is very generous. It is also about simplifying our tax system because whilst the family package that was brought in by Labour had the right objective it was actually a very complicated package and what we are trying to do is simplify it. So what that does is increase the benefit paid for the oldest child by an amount of roughly $10 and for every child thereafter by between $17 and $26. That is significant and it is on top of that $10 that I talked about before.Then there is the accommodation supplement and this is also very significant. Do you realise that if you are a single person who needs the accommodation supplement you will get an extra $20 and if you are a family of three you will get up to a maximum of $80? That means 136000 families will benefit just from the accommodation supplement. Then we have got the 750000 superannuitants who are going to benefit from those tax changes. We have got the 41000 students who are also going to benefit from the $20 increase in their—[Interruption]Mr DEPUTY SPEAKER: I would just like to interrupt the member and I am sorry to have to do that. But I just need to point out that a previous Speaker Speaker Hunt said that interjections should be rare reasonable and hopefully witty. I would just like to—Hon Clayton Cosgrove: And it was.Mr DEPUTY SPEAKER: Well I would just like to counsel the member who referred to the member with the call as a Scottish terrier and has then gone on to call him Lassie. Everybody knows that Lassie was a Border collie.Hon Clayton Cosgrove: Speaking to the point of order Mr Assistant Speaker I absolutely agree but I was trying to elevate him to a new standard.Mr DEPUTY SPEAKER: Well I would just like to point out to the member that we may well be here for a long time. We are in urgency it is a Budget debate and as members have come to expect there will be points divvied out at the end of urgency.ANDREW BAYLY: Thank you Mr Deputy Speaker and I would just say that a dog is always a dog. It does not matter what type of dog—a dog is always a dog. I do want to bring this speech to a close. I just want to say that 1.36 million families across all of New Zealand are going to benefit from this package. I think it is great. I fully endorse it.