Collins JudithHon JUDITH COLLINS (National—Papakura): Thank you Madam Chair. This is the first call that I'm taking in this debate. Coming to Part 2 of the Land Transport Management (Regional Fuel Tax) Amendment Bill I want to focus very much on clause 7(3) where it says in here in new section 5(6BB) that there will be a new part of the Act where (a) any amount of regional fuel tax … that is paid is treated as being consideration for a supply of services in the course or furtherance of a taxable activity carried on by the New Zealand Transport Agency as agent for and on behalf of the local authority responsible for the [regional fuel tax]".What that means in plain English is that the regional fuel tax that New Zealanders are going to be required to pay is itself now going to be treated as a service—goods and service—under the GST Act. This means that GST at 15 percent is now going to be added to the amount of regional fuel tax.That is a tax on a tax and that is actually something that I know members in this House particularly the New Zealand First Party have railed against time and time again—Hon Scott Simpson: Relentlessly.Hon JUDITH COLLINS: —relentlessly for years against a tax on a tax.Hon Chris Hipkins: As did your colleagues last night repeatedly.Hon JUDITH COLLINS: We have seen referenda from all over the country repeatedly as Mr Chris Hipkins has said—although I think he may wish to be a little quiet today given his mea culpa and I think—Hon Scott Simpson: He's been humiliated. Hon JUDITH COLLINS: He's actually been humiliated and having been humiliated by himself makes it even worse. So New Zealand First has railed for years—and who here on this side of the Chamber has heard them do it; haven't we all heard them; they have—against a tax on a tax. When I look at this I think "My goodness things have changed." Where is the New Zealand First Party on this issue? Where is the Rt Hon Winston Peters now Acting Prime Minister who could stop this—who could stop this—because he is actually now running Cabinet and the Government. He could stop this tax on a tax. Where is he on this issue?Hon Scott Simpson: Silent.Hon JUDITH COLLINS: He is silent. He's a lion in Opposition and he is a lamb in Government as is the New Zealand First Party. Why are they all looking down? Is it because they cannot face the truth? Fletcher Tabuteau: You're boring me.Hon JUDITH COLLINS: Is it because they cannot face the truth? And Fletcher Tabuteau who is an unknown to most of New Zealand—let me help him with his profile. He an unknown—a virtual unknown and novice and apparently the right-hand person to the Rt Hon Winston Peters—Chris Bishop: That's right—the next leader.Hon JUDITH COLLINS: The next leader—the next leader. He says it's all too boring. He said that today. Now a tax on a tax Mr Tabuteau—I've got a feeling this is going to come back to haunt you. So this is a tax on a tax where we have a Government that doesn't want to debate the issues and has had to put the House into urgency on a bill that they knew they had for a long time rushing this through without representation.A hallmark of any liberal democracy is that we have representation on taxation and we have taxation by consent of the people. Who is consenting to regional fuel tax? I can tell the committee: New Zealand First is consenting to regional fuel tax the New Zealand Labour Party is consenting to regional fuel tax and the Green Party are consenting to regional fuel tax. The people are not consenting to regional fuel tax and that's why the National Party is here today because we will not agree with something like this where 70 percent of the people have said that they do not agree. They want us to defend their right not to pay this tax on a tax."