Watts Simon; Parker DavidSIMON WATTS (National—North Shore): Thank you very much Madam Chair. Look I want to come back to a question that I asked the Minister before and have not been provided an answer; it's pretty important it's in regards to clause 5 new section 7AAA in regards to the eligibility payments. So these payments are going to be automatically made to people's bank accounts. The question I ask quite simply is: can the Minister confirm that Inland Revenue holds date of birth information for taxpayers and all the taxpayers that are going to be eligible for this payment? Everyone over the age of 18 who meets the other criteria are going to get the payment but does Inland Revenue have that date of birth information? If they don't I want to understand—well obviously there's going to be a significant issue in terms of the ability to actually make the payment. So that's my first question.The second question in regards to the eligibility criteria under clause 5 relates to the statement around the fact that—and it's the fourth bullet point—and it's around and present in New Zealand". And so my question here is: when must you be present in New Zealand? Is it from 1 August to 31 October? Can you leave New Zealand after the third payment on 1 October? For example can you go on holiday? Can you go on holiday during that period? Maybe to anywhere outside of the country for a short period of time particularly if you're 18 and maybe say your parents are saying "Look we're going to take you on a holiday." That would be reasonable and they would earn under the income threshold.And the aspect around this again—and I asked a question around information sharing before between the Inland Revenue and Ministry of Social Development of which the Minister did not answer that question either which gives me more concern that again I ask the question: does IRD and the Ministry of Social Development have an existing information sharing arrangement which covers the winter energy payment? A key criteria for this payment. He hasn't been able to answer that question and again that is concerning.But my point around being present in New Zealand is: does Inland Revenue have an information-sharing arrangement with New Zealand Customs? In order to substantiate the criteria for this payment Customs is going to need to provide information to IRD to stop people at the border or identify someone who's leaving New Zealand who may be not eligible. And what's interesting and I quote from the Ministry of Social Development website in regards to the winter energy payment is: "If you're heading away from New Zealand over the winter months we can keep paying your winter energy payment for up to 28 days. Tell us if you plan to leave New Zealand for more than 28 days otherwise we might pay you too much and have to ask for some money back." So I want to understand in regards to that those series of questions.And lastly in regards to will the Inland Revenue be assessing or analysing prior year earnings for individuals and taxpayers to ensure that they haven't artificially had or earned net income of $70000 or less? And why I ask that is because we've seen graphs from Inland Revenue that indicate that Inland Revenue actually thinks that taxpayers are artificially paying themselves $70000 or less in regards to personal income tax. So those questions I'd appreciate a response from the Minister.Hon DAVID PARKER (Minister of Revenue): In respect of tax residency it'll be based on annual tax residency not whether someone's gone on holiday for a couple of weeks to Australia. In respect of the issue that was asked as to the date of birth generally IRD does have date of birth information. Sometimes there are gaps. Where there are gaps and people think that they're eligible for the payment they'll be able—through the means that we talked about earlier—fill in the data gap in respect of the date of birth and things will flow from there. In respect of the winter energy payment the criteria yes we do have data-sharing agreements with Ministry of Social Development but we don't actually rely upon them for this because the eligibility for this payment is based on not being eligible for the winter energy payment and that's clear from pay returns that come through the revenue so can be automatically matched."