Smith NickLAND TRANSPORT MANAGEMENT (REGIONAL FUEL TAX) AMENDMENT BILLIn CommitteeDebate resumed from 19 June.Part 2 Amendments to other Acts (continued)Hon Dr NICK SMITH (National—Nelson): The key clause in Part 2 of this bill is in respect of the application of the GST to the regional fuel tax. I particularly on this clause want to challenge the New Zealand First Party because their leader has given speeches and I have it on record in almost every corner of New Zealand calling it a gross injustice of a tax on a tax—that imposing GST on a fuel tax is wrong. The part that has me gobsmacked is that not once in this debate has the leader of New Zealand First who can give the speech in every corner of New Zealand that it's wrong to impose a tax on a tax—neither he—CHAIRPERSON (Adrian Rurawhe): I'm sorry to interrupt the honourable member but it has come time for me to leave the chair for the dinner break.Sitting suspended from 6 p.m. to 7.30 p.m.Hon Dr NICK SMITH: Prior to the dinner break I was making the point that in Part 2 of this bill and in clause 7 in respect of GST we are passing a proposed provision that would make absolutely explicit the application of GST to this regional petrol tax. I commented that when I searched our dear friend Mr Google" I found 234 references to the Rt Hon Winston Peters saying that a tax on a tax was wrong.In fact let me just go through the communities where Mr Peters made that statement: he made it in Invercargill he made it in Queenstown he made it in Dunedin he made it in Greymouth he made it in Christchurch I've got a record of him saying it in the Marlborough Express—I say to my colleague Stuart Smith—he said it in the Nelson Mail he said it in the Dominion Post he said it in Taranaki and he said it in the Manawatū. He said in every corner of New Zealand that imposing GST on the excise tax was wrong. In fact he used even stronger language—he said it was immoral. Well here's my question: why is it possible for New Zealand First—Jenny Marcroft—to give speeches in every corner of this land decrying GST on the excise tax and then not only not give a single speech in this Chamber but vote for it. There's an "h" word for that which I'm not allowed to use.But I challenge members opposite and particularly the representative from New Zealand First: how come you can campaign by my record in seven elections as New Zealand First policy that putting a tax on a tax is wrong and then vote for it? I'd love to hear an explanation from Labour members opposite as to how the acting Prime Minister can so blatantly act completely against such a clear public record of opposing GST on an excise tax. Or has this Government descended to that point—"Well it doesn't matter a toss what we said to the electorate."—for New Zealand First to say "It does not matter what we said to electors we are just breaching our word."?I say that the last Government that so blatantly breached its word was the Labour Government from 1984 to 1990 and it got tossed out of office in the biggest landslide in the history of this New Zealand Parliament. I say to members that unless they have a death wish unless they too want to be thrown out for so blatantly dishonouring what you have said to communities all over New Zealand—now I know I have the attention of Ms Marcroft I say to her: why has your party told communities all over New Zealand that you oppose a GST? [Bell rung]I raise a point of order Mr Chairperson. Why is it that the clock in terms of my speaking time provides me for four minutes and yet the bell has rung?CHAIRPERSON (Adrian Rurawhe): Just for members' information if the time left on the clock—and the member will remember I said that he had four minutes remaining. When it's less than five minutes we count up not down and so the member's four minutes has expired."