McKelvie IanIAN McKELVIE (National—Rangitīkei): Thank you Madam Chair. Now this will not be quite as eloquent as the previous speaker or the one before him because I don't have quite the same tone to my comments. But other than commenting on the Minister in the chair's cricketing ability I wanted to comment on what happens when you get into trouble with the Inland Revenue Department—and that's no place to be I can assure you. There's quite a piece in the bill about the court procedures and what happens when you don't do what you're supposed to do in accordance with tax laws. Of course there are so many tax laws that to follow it logically would be quite difficult but clause 15 in the bill details how you apply for court orders and how the commissioner goes about effectively getting the court involved in the process of I suppose at the end of the day collecting tax. It also details how the commissioner conducts inquiries. Of course one of the great concerns of this Parliament—in fact of New Zealand—is that we need to have people paying their tax. It's essential that they do pay their tax and it's essential that they pay their tax in the manner prescribed. I guess one of the great challenges for many taxpayers is actually understanding the manner prescribed. I talked about that in an earlier contribution I made to this bill because many people do have difficulty understanding that and I think it's important that through the use of tax agents and people like that you have the opportunity to get a much better understanding of what your responsibilities are and how they apply.Clause 15 in Part 2 goes on to detail how inquiries are operated. It's quite detailed in what it talks about interestingly. It details how those inquiries are held and what happens when you appear before the District Court judge. It goes as far as even detailing what you might claim expenses for. In other words if you're summoned to appear at an inquiry you can claim your travelling expenses. I would've thought that would be the last thing on your mind if you were summoned to appear in an inquiry before the Inland Revenue Department. But none the less that's what happens. So it just shows though the detail that the Finance and Expenditure Committee get taken to I guess by advisers and certainly by the tax experts that advise the committee on how this stuff works because it is very complicated. For us who are elected to Parliament—other than Andrew Bayly; he clearly has a penchant for tax—we don't come here to discuss tax bills and so it is a very complicated issue for us to get our heads around.So I think the detail that is put into these bills is amazing and certainly when you consider the transformation project that the Inland Revenue Department has under way at the moment legally the amount of detail that's required to enable that transformation to take place and to be put into place is pretty significant. So I think that this part of the bill is important. No one would wish to appear in any of these kinds of circumstances but none the less—Hon Shane Jones: Hear hear!IAN McKELVIE: Exactly Minister. But none the less the bill details—in quite pedantic detail—what happens in the course of this and it's pretty well legislated for. So I think we can have a fair bit of confidence in Part 2 of this bill. As the Inland Revenue's transformation project continues I think we'll get to see much more change made to these Acts because it will be required as that transformation's implemented.So I think that Part 2 on the whole is a pretty good piece of legislation and we certainly support most of the changes made in there. We obviously can't support this bill because there's one or two—Part 1 particularly around the tax changes and there's another part in Part 3 that we don't really support. So that's my contribution to Part 2. Thank you.