Bayly AndrewANDREW BAYLY (National—Hunua): Now that just shows a Minister totally out of touch on this issue because the first thing—and if the Minister disagrees with this he needs to stand—is that New Zealanders should pay their fair share of tax and no more. That is the hallmark of our tax system. What I just heard from the Minister was We've got $750 million and we've paid most of it back." That is not right. This is an issue—this is money that the Government should not be holding. It does not own this money. It's owed to those people who have paid it. The issue I've got with your logic Minister is that you're saying "If a KiwiSaver person has not told their provider then it's their fault and therefore we're going to keep the money." That logic does not stand up. That logic is not right because that's contrary to the principle of fair tax in New Zealand. The second thing is about the resourcing—and I've never heard that argument before because I've had two arguments: one is "We don't have the system." I did speak to the commissioner personally and also at the Finance and Expenditure Committee. She confirmed that she can pay it back. The second issue—and you said that it takes a legislative change and all that sort of difficulty; we have the legislative framework to make it effective from 2018-19. We do not need to wait till 2021 or 2022.The third thing about this—the resourcing aspect—actually the commissioner has decided that she wishes to commit resources to collect the tax from those people who've underpaid on the same KiwiSaver portfolio investment entity (PIE) arrangements but not put the money into going and paying it back—and actually it's not a big cost to pay it back. It can be paid back. The last bit I just want to take the Minister up on is the supposition that it's the KiwiSaver person who is at fault here. I'll give you the experience of a lady called Georgina Burgess. She is actually an economist. She was working and living in Sweden. She immigrated to New Zealand as one of those highly desirable immigrants that we need in New Zealand. She came here; she is an incredibly hard worker. She is saving for a house. That is why she was so keen to put her money into a KiwiSaver account. She had three attempts to try to find out what her prescribed investor rate (PIR) was. She had multiple attempts to try to find out from her provider. That was the issue—and this is an economist who is well-informed absolutely engaged and wanted to make sure she is on the right rate. She tried and tried and tried and could not get an adequate response from a provider. So do you know what this lady decided to do? She decided to change her provider because she knew if she changed provider she would actually work out what her PIR was. And it was only at the point when she changed her provider—which is not easy to do; she went to the effort and time to do that; but at that point she worked out that she had been overpaying her tax because the provider had been deducting it at the wrong rate. That's when she reduced her PIR. She was in that situation she'd overpaid and you are now saying the resourcing issue is we can't pay back Georgina.Her partner who is also another immigrant from South America who is in a professional job actually got a promotion in his work in New Zealand. He came with her to New Zealand got a promotion and ended up inadvertently underpaying his PIR because someone didn't tell the IRD that actually he was earning more. So guess what? He got a call from the IRD saying "Pay more tax on your PIE income."So here were two hard-working Kiwis saving for a house—and that's why they'd invested in KiwiSaver. On one side of the ledger someone who'd got a promotion got ahead working well in New Zealand got a demand for more tax; the other person inadvertently had paid too much tax and you say: "We cannot use the resources of Government to pay back nearly $60 million or $70 million to hard-working Kiwis." That is fundamentally wrong Minister. You should pay back their cash. Waiting until 2021 or 2022 is not right. You have the provision to do it now."