Bayly AndrewANDREW BAYLY (National—Hunua): Thank you Mr Chair. The Government seems intent on closing down this debate. Tax is something that's vitally important to everyone as we all know and what's interesting is we've covered a little bit about personal tax rates we've just touched on corporate tax but very little conversation about other aspects of our tax system. This is the thing I find so unimaginative about this Government that when you start to look at the provisions in the Working for Families tax package and also all the other aspects of tax and provision around that for those families the thing that strikes you most when you look at it is how complicated it is.Very few people in my view actually understand what those arrangements are. I think again here we've got a Government who hasn't had the time to think about it who has just simply rolled through with an existing sort of arrangement. The only thing that's happened is that the current Minister of Finance has made the system even more complicated and I think that was a bad move actually. It was a very bad move because the arrangements now are complicated and complex. Most people don't understand it and in many cases are not able to work out what their tax position is and what they're entitled to do.By way of example the first one is the minimum tax credit. As some might know this is to help families who don't have an income or who have an income below $26000. The thing about this particular one is that it's not available to students and it's not available to superannuitants. You'll recall in one of my earliest contributions I've talked about the impact of the tax system at the moment and how it disadvantages students it disadvantages young couples without a family and it disadvantages the superannuitant and here we are: we've got a family tax credit trying to work with those people earning less than $26000 but one of the first exclusions are students and superannuitants and I think that's wrong. I'd think that if you're talking about fairness and equity in the tax system—and we've got a Government great on rhetoric but low and slow on actual implementation around these issues—this is the first part of it. Those lower-income people in New Zealand the most vulnerable people—this tax system should be designed to do more about it and of course there's been nothing stated about it and no one wants to talk about it at a Government level.The second one is actually the family tax credit that applies where you've got children. Again the rates—if you've got a child between just a baby and 16 years you're entitled—your first child's about $4800; it increases to $5300 for the 16 to 18 years at which point it cuts off and of course it's a slightly lower rate for your second child.But it's interesting going back to what we were going to implement back in 2017 what we were trying to do is get rid of the complications round this because there's all these different thresholds at which the rate applies depending on how old your oldest child is and all that sort of stuff. We were simply just going to take the highest rate and basically say that applied for the number of children and make it very easy so people could understand it because not everyone's an expert on tax. It meant that those families could actually go and be able to budget very clearly and it's something that's just easy to implement. The complication around the implementation issue is massive.But the one wonderful contribution that Mr Grant Robertson made in the Budget last year of course was to introduce the Best Start tax credit which is just another layer. It deals with your first baby up to three years. It's just another level of complication. What we need is actually a Government that's going to be more imaginative about these aspects and this whole issue is paramount in my view. If you want to deal and help with families this whole area needs to be de-cluttered not made so complicated and people can therefore understand it and know what they're entitled to. At the moment we've just got a Government sleeping at the wheel. All they want to do is impose more taxes and I think that's wrong.