Williams Arena; Watts SimonARENA WILLIAMS (Labour—Manurewa): Thank you Mr Chair. Speaking on clause 3 of the Minister's proposed amendment bill I have an amendment on the Table to refer the Act that is being repealed to a committee of the House. The Minister has indicated to me that he is not considering a committee but he said in his contribution recently to the House that he would encourage me to get in touch with him and to further discuss these principles. He also told the House that the principles are something that IRD uses frequently. So I hope to help him with some further assurances to the House which can get us there and then can leave us all happy around the House to vote for his amended clause 3.So my further three questions are: would the Minister be open to an amendment to my amendment to make Schedule 1 of the Act which is being repealed here a new section 9 of the Tax Administration Act? It would only require one small operative provision to make sure that that schedule was given effect and remained in the statute book. The reason why I'm proposing that within this clause 3 is that it's relevant to when this entire Act that the Minister has proposed is repealed and we then lose all of the legislation on the book. So what I'm proposing here is sort of like a transitional savings provision whereby Schedule 1 of the Act which is being repealed is then retained somewhere on our statute book which I think should be the Tax Administration Act.My eighth question to the Minister is: given what he has told me in answers to his questions will he write to the Commissioner of Inland Revenue and recommend that it become the practice of the commissioner to publish those principles that are within Schedule 1 that the commissioner has taken into account when preparing the annual report that the Minister spoke of? That would be really useful I think for transparency within our system and would improve the operation of clause 3 which repeals the Act in its entirety.My last question to the Minister is given that he does not support my amendment clause (b) whether he would consider then doing the intent of that which would be by giving a 90-minute briefing to the Finance and Expenditure Committee alongside the Commissioner of Inland Revenue. Thank you Mr Chair.Hon SIMON WATTS (Minister of Revenue): In the interests of free and frank conversation in regards to those questions it's not something that I'm going to consider. The whole purpose of this repeal bill is to take the legislative requirement around the reporting out and hence the purpose of the bill. So to in effect take on board the feedback that you're providing or the suggestion would in effect go against the principle of the bill. In regards to the conversation around tax principles and writing to the commissioner look the reality is that the annual report for IRD is publicly available. There's a page at the back in which you can provide feedback and suggestions in regards to information in regards to that. That's open for all New Zealanders to do so. As I've indicated to the member if they wish to converse and write to me about their ideas around what's not in that report that might be of use then please feel free to do so and I will consider that in good faith. But in regards to any other aspects around protocol this is a very simple bill. It is repealing a reporting requirement which the Government do not believe is necessary. That is the effect of the bill. On that basis we're not going to be considering the amendments that are proposed by that member.