Penk Chris; Parker DavidCHRIS PENK (National—Kaipara ki Mahurangi): Thank you very much Madam Chair. Just to continue on that theme of course a person to be working for the nominal additional dollar would—or at least the additional dollar to be fair—have to expend a certain amount of effort and energy and cost even to get to work and so on. Actually I have a sort of related point but it relates to the amount of the value of the tax credit versus the cost of calculating the jolly thing because if we think about the amount of time and energy and perhaps even dollars it would take to make the calculation to the Minister and Madam Chair it's actually a relatively small amount when one thinks about calculating the complicated regime where we've got several different time frames several different amounts and the extent of the credit would actually be relatively modest.So the costs that could be incurred in working out how much extra one would get or rather the lesser amount that would be taken away from one would include potentially getting tax advice from an accountant or a lawyer or if one was doing it oneself counselling—or if one was doing it through a spouse on the dining room table marriage counselling. These things are not free and so there is a cost and there's also an opportunity cost if one is spending time on one's accounts on this extremely complicated matter when one could be selling more widgets or services. So the value of it I think should take that into account and I'd be interested to know whether the Minister has run that real-world filter over what has been proposed in here and the policy underlying it. Personally if I were to be calculating this myself I'd run out of fingers pretty quickly—that's the sort of digital calculation that I'm into.David Seymour: How many does the member have?CHRIS PENK: I think the question across the House was the number of fingers that the member has. Well I've got fewer than if I'd been born in other parts of the country and I won't say any more than that for fear of offending provincial colleagues. The different time frames involved in Part 1 are part of that complexity that I've referred to in relation to the cost of calculating the credit to which one might be entitled. We've got a system whereby coming into 1 April or rather looking back now to 1 April; so the 31st—no anyway before 1 April; I'm going to get myself confused here if I'm not careful—to 30 June of this year retrospective though it may be. Then we've got 1 July 2021 to 31 March 2022. This is a genuine question—and I know I shouldn't say that because it'll make it sound like my other questions are not genuine; the Minister can make up his own mind on that—what is the regime that applies after 31 March 2022 because it doesn't seem to be here? I may genuinely as I say be missing something obvious here but that does seem a gap at least in terms of what we've got in front of us. I'm sort of reading this as I go; I'm sure you can hardly tell Madam Chair. This relatively new or very new piece of legislation—it could hardly be newer; it's existed as far as we're concerned for less than four hours now—doesn't seem to provide a regime beyond 31 March 2022. One presumes that the world will not come to an end at that—I've probably missed some memo about the end of the world at that time but potentially as I say I've just missed it.But my final question and this is also very profound is in relation to the phrase 1 week" because in "weekly periods" which is one of the defined items we hear that this is the number of periods of one week. I wonder if the Minister can explain what one week means in this context. Is it the European idea of a week which is Monday to Sunday; is it Sunday to Monday as in US Canada Brazil and Japan; or is it perhaps a more straightforward seven days in the Craig David sense of the phrase? I know the Minister gets that reference; he's old enough but not too old I'm sure. But it is actually a relevant question. You know it's definitely around the edges but then again this whole thing is. The seven-day period could start on 1 April it could start on 1 July and depending on what the calendar's doing at that particular time that might make a difference albeit small. So I'd be grateful if the Minister can enlighten us on that point.Hon DAVID PARKER (Minister of Revenue): I'm pleased to inform the member Chris Penk that the Government has computers and we actually don't have people working this out on slide rules nor do we have people doing it every week. Indeed most people elect to get their minimum family tax credit annually at the end of the year. For some people for whom the $20 dollars a week or whatever it amounts to is important they elect to get it fortnightly but once they make that election generally we let computers do the accounting."