Simpson ScottHon SCOTT SIMPSON (National—Coromandel): Thank you Madam Chair. It's good to again pick up on the conversations that were commenced towards the end of the sitting day yesterday. We're still on Part 1 of this Land Transport (Clean Vehicles) Amendment Bill. I've got a couple of questions relating to the detail of the legislation proposed in the Minister's name. This is a piece of legislation that's actually quite complicated in terms of its implementation. So if we go to—the area related to category 1 light vehicles in proposed new section 178 Category 1 light vehicle importer may bank overachievement of carbon dioxide emissions" and then go to proposed new section 179 "Category 1 light vehicle importer may defer obligation" in both those sections there's a reasonably prescriptive and some would say complicated process by which both those objectives can be achieved.So first if we come to the issue relating to a category 1 light vehicle importer being able to bank overachievement of carbon dioxide emissions in terms of the target the legislation states that "If the actual average vehicle carbon dioxide emissions across the fleet of vehicles imported by a category 1 light vehicle importer in an obligation year are less than the fleet target applicable to that importer the excess reduction in emissions may be carried forward to the next obligation year (banked) in the vehicle importer's carbon dioxide account in accordance with the regulations." Now that creates of itself some issues that relate to accounting recording and stylistically for the vehicle importer. I asked some questions towards the end of the session last night about the definition of an importer how many vehicles would be required each year to become an importer under the legislation and I'm still hopeful that the Minister might answer that question now we're into this continuation of the debate.So going back to that part about being able to bank overachievement of carbon dioxide emission targets I'm keen to know what the rationale for that process is. Wouldn't it have been tidy and neat to have just had an annual process and either the emissions targets were met or they weren't met? Simple black and white kind of thing. But this process of being able to roll over to a second year seems to me to be a degree of complication that will cause some concern and angst in the sector. And then similarly proposed new section 179 refers to the same category 1 light vehicle importer being able to defer an obligation. Now this section says "applies in relation to obligation years 2023 2024 and 2025." so it's limited in that aspect. But a " vehicle importer may apply to the Director in accordance with the regulations to defer their obligation to meet the category 1 light vehicle importer fleet target for an applicable obligation year (year 1) until the following obligation year (year 2)." and so it goes on. This again formulaic heavy on regulation approach seems to be fraught with difficulty from an administrative and logistics point of view. And so my question really to the Minister is: what is the rationale for both the ability to bank and what is also the rationale for the ability to defer obligations as set out in this part of the legislation?"