1. Question No. 1—FinanceNICOLA WILLIS (Deputy Leader—National) to the Minister of FinanceORAL QUESTIONSQUESTIONS TO MINISTERSQuestion No. 1—Finance1. NICOLA WILLIS (Deputy Leader—National) to the Minister of Finance: Has he received any advice from Government officials in the past year that included proposals for reducing the income tax paid by New Zealanders; if so has Cabinet given consideration to any of those proposals?Hon GRANT ROBERTSON (Minister of Finance): To the first part of the question as I have previously said the Government receives a range of tax policy advice during the parliamentary term and that includes ideas for both reducing and increasing taxes. For the second part of the question as the member knows Cabinet discussions are confidential until such time as announcements are made or material is otherwise released.Nicola Willis: Did he consider including income tax relief in Budget 2023 and if not why not?Hon GRANT ROBERTSON: The Government gave consideration to a wide range of policies in Budget 2023 but as the member well knows the Government's conclusion was that now is not the right time for tax cuts when there is so much pressure on delivering the public services that New Zealanders need.Nicola Willis: Have Government officials in the past year provided advice on possible new taxes such as for example a tax on unrealised capital gains?Hon GRANT ROBERTSON: As I said in answer to my primary question officials provide a wide range of advice across the parliamentary term about a wide range of taxation issues. Any announcements about those would be made by the Government as the member knows. In the Budget we made an announcement about the trustee tax rate and we also have made very clear that there will be no other tax changes in this term of Parliament beyond those that we campaigned on.Nicola Willis: Does he think it would be appropriate for Government officials to be asked to work on tax policy for the Labour Party manifesto?Hon GRANT ROBERTSON: I do not believe that would be appropriate. Any advice that I have sought or have received in my time as Minister is in my role as Minister.Nicola Willis: Can he confirm no tax proposals were prepared by IRD and taken to Cabinet that will form a part of the Labour Party's election year manifesto?Hon GRANT ROBERTSON: I repeat the answer that I've just given: any and all advice received by the Government is received by the Government and us as Ministers.Nicola Willis: Well then can he assure New Zealanders the Government has not weaponised the Public Service to prepare Labour's election year tax policy to avoid paying for their own research and policy advice?Hon GRANT ROBERTSON: I repeat the answers I've just given to the previous two supplementaries.Nicola Willis: Given he won't give a straight answer can New Zealanders conclude—Hon GRANT ROBERTSON: Point of order Mr Speaker. That statement is completely out of order.Hon Gerry Brownlee: Oh what? And none of the comments you make are? Dear Lord!SPEAKER: When you're ready Mr Brownlee thank you. Starting off a question like that is never helpful. I'm going to rule that question out of order.Nicola Willis: Why won't he just be clear and tell New Zealanders that he is considering adding a new tax but that he doesn't want to tell them until much closer to the election?Hon GRANT ROBERTSON: We have been very clear that the taxation policy we took to the 2020 election is what the Government is implementing. We were clear in the Budget about what we're doing on taxation. There is no proposal to do anything beyond that by this Government.