Falloon AndrewANDREW FALLOON (National—Rangitata): Thank you Mr Chair for the opportunity to speak in the committee stage of the Families Package (Income Tax and Benefits) Bill. I tabled several amendments to the bill last night. Two of those relate to the abatement rates for the Best Start tax credit package—one of which is to align it with the family tax credit abatement rate and the second is to align it with the top personal tax rate of $70000 which is of course the rate at which you become a rich prick" according to Dr Michael Cullen.But I want to focus my comments this morning on my other amendment which relates to clause 22 new Subpart MG 2(3) of the bill. It discusses a person's eligibility for the Best Start tax credit after the death of a dependent child. The bill as drafted at the moment cuts the eligibility for the tax credit less than a month after the death of a dependent child. I'd like to think that most members in the House wouldn't have been through such a tragic circumstance as losing a child. Fortunately I haven't but I'm conscious that my parents did go through that. It is I think it's fair to say an all-consuming period of somebody's life. It is one of the most traumatic things that a family can go through.So my amendment is proposing to increase the period that a person can continue to receive that tax credit from four to eight weeks. I accept it is a very small change. I'm not going to pretend that it will bring any comfort to any family but what I hope it would do is extend out that period for a little bit for a few weeks just to give people the opportunity to take some time to rearrange their circumstances from that initial period of the tragic circumstance of losing a child.I would like members to consider it seriously. It is a very small change. I just want to I guess get across to them that it won't make life easier for people but it will just remove that additional headache. I guess we're fortunate that we don't have a lot of infant deaths in New Zealand. I did some research last night. In 2014 there were just 331 infant deaths registered with Births Deaths and Marriages.Sarah Dowie: Still too many.ANDREW FALLOON: It's still too many as my colleague Sarah Dowie says. Interestingly there is an unfortunate ethnic breakdown. Māori and Pasifika are far too over-represented in these statistics—7.2 per thousand for Māori and 7.1 percent for Pasifika.Simon O'Connor: How much?ANDREW FALLOON: 7.2 for Māori and 7.1 percent for Pasifika which is 1.5 times the rate for New Zealand European families.So look it is a small change but it will have a material impact—more I think for Māori and Pasifika families. Also as members would imagine there is an unfortunate correlation as well with socio-economic deprivation where the infant death rate is much higher in more deprived areas than in wealthy areas.So look it is a small change. I do hope that Government members and in particular Minister Robertson consider it. I'd like to hear his thoughts on it perhaps and also members opposite. I also understand that one of my colleagues will be taking a call on this amendment as well. I would like members to seriously consider it and I thank the Chair for the opportunity. Thank you."