Nash StuartHon STUART NASH (Minister of Revenue): A couple of points—I don't think we've made any mistakes at all. First and foremost the student loan scheme has been around I understand since 1992. I think you'll find that the vast majority of people who have student loans—to Mr Bayly's point—but are also gainfully employed are part of KiwiSaver. They understand the rationale behind KiwiSaver and they're contributing to KiwiSaver as well as meeting their loan repayment obligations as good Kiwis and someone who has signed a binding contract with the Government. So I don't have any difficulty with this.The second thing I will say is I would make a recommendation if I may. Business Transformation and the process that it is going through to enable Inland Revenue (IR) to gather so much more information to better serve Kiwis is quite complex but the overarching theme behind Business Transformation is data that IR can use to improve the integrity of the tax system but also provide a much better service to New Zealanders. I would make a recommendation—I know the chair of the Finance and Expenditure Committee (FEC) isn't here—if you have any really technical issues with the whole Business Transformation project I know the Commissioner of Inland Revenue is always welcome to appear before the FEC and answer a lot of those details and I know that as each release comes close to fruition she is more than welcome to come in and brief the select committee.Rt Hon David Carter: And she has done and she's very good.Hon STUART NASH: And she has done. I'm well aware that she has always replied or taken up any invitation that has been issued by the FEC. In terms of the Rt Hon David Carter you'll note in the clause that you read out there it talks about reasonably"—what the commissioner can reasonably be expected to do. Now what we do know is that Kiwis move and it is actually the borrower's or the taxpayer's obligation to provide and update their information to Inland Revenue. So it's not Inland Revenue's obligation to keep chasing up the borrower for current details. Why we have a reasonable test in this is because certainly when Kiwis—you know they go from their student flat they go back to wherever they're heading to and then they head overseas; and as we know many Kiwis they go from flat to flat to flat. I don't think that we would expect Inland Revenue to expend an inordinate amount of money or time trying to chase Kiwis that they can't. But as mentioned it is actually the obligation of the borrower to make sure that their information is correct. That's why we have a reasonable test there.In terms of "may contact the employer" again I think you may well find that a lot of student loan borrowers when they get close to the point of paying off their loan are well aware of what their obligations are and how much they need to pay. In fact I know a number who have held celebratory drinks as the last dollar goes into the Government to pay off their student loan. They may well contact Inland Revenue themselves just to make sure they've got the balance exactly right. So I suppose this is Inland Revenue again being proactive if they feel the need to be proactive in a situation where perhaps the borrower hasn't been proactive themselves. So we don't want to place an undue obligation or reach a point where there is undue duplication. That's why you've got the "may" versus the "must". But again I come back to that reasonable person test I suppose: Inland Revenue will do all that they possibly can—and I think that we would expect of them—to ensure that the obligations of the borrower are met. But they're not going to chase people to the ends of the earth if in fact that's just a complete and utter waste of time. But I would go back to the point that it is up to the borrower's obligation to provide Inland Revenue with the correct information. I hope that's answered your questions.The question was put that the amendment set out on Supplementary Order Paper 453 in the name of the Hon Stuart Nash to Part 2 be agreed to.Amendment agreed to.Part 2 as amended agreed to."