Dowie SarahSARAH DOWIE (National—Invercargill): Thank you Madam Chairperson and thank you for that information. I was going to restrict my first call on this bill to Part 1 regardless and to my amendment relating to Part 1 which was so ably talked about and introduced with the honourable Simon Connor's contribution before. Of course it relates to the Best Start tax credits that the Government wishes to put in place with respect to a new tax credit in the Income Tax Act 2007. My amendment of course relates to the eligibility of the people receiving those tax credits and relates to adding to section MC4 of the Income Tax Act 2007 and states that any person receiving a Best Start tax credit as referred to in section MC 1 shall ensure that any dependent child has attended a 15-18 month core Well Child check."Look where I'm going with this is it's all very well to give families money and I don't think anyone would disagree that giving families money is if you can be a Santa Claus a good thing—if it is targeted and necessary obviously for that family—Brett Hudson: If it's targeted.SARAH DOWIE: Exactly Mr Hudson: if it is targeted and necessary for that family to enable that family and their children to get ahead. It's not OK obviously to take money away from hard-working individuals to give to those people carte blanche. This is where I'm going with this amendment. It's that there needs to be criteria put around these Best Start tax credits so that we can monitor the progress of children as they're getting that money. Writing a cheque simply does not work.So where I'm going with this is to feed it into the Well Child / Tamariki Ora programme which is very well accepted in New Zealand. It is a universal health programme that has a number of different checks where a mother or father and child or guardian and child will go to Well Child providers and they will check the progress of a child. Now that feeds into eligibility because we want to make sure that these tax credits are being well spent and that they are making effective change in the child's life.The reason I've picked the 15 to 18 months core health check is that that is specifically looking at around about the age that a child would generally speaking go to early childhood education (ECE). In the system of Well Child core checks we have a B4 School Check and now I'm looking to extend that more or less to an early childhood education check.There's often emphasis on the very early beginnings of a child's life through Well Child when the mother is pregnant when the child is born. But this is that further follow-up to have that check as an eligibility criteria for that final Best Start tax credit payment. In particular that 15 to 18 month core Well Child check looks at the overall health and development of a child. Of course it focuses on the physical. You have the hips check as well to make sure that the child is doing well growth-wise and hearing and vision—so again focusing on if they're going to ECE that they have the ability to engage in early childhood education in an effective way and to engage in that so that they start off their education in the best way possible so that they make the most of that education and can move on to primary school with all the necessities in place to help them do well. Of course there is a focus on immunisation and mum's health as well.I think that this would be a good change to the bill to make this an eligibility criteria so that it's not just giving money for the sake of giving money without results."