Macindoe TimHon TIM MACINDOE (National—Hamilton West): Thank you Mr Chair. I'm delighted at last. Can I just say what an eloquent and intelligent contribution that was from a very capable new member of Parliament. Well done Simeon Brown.I was delighted a moment ago to hear the Minister of Finance take a call but I have to say it was a very churlish call. I don't think there's any doubt at all that so far this morning what members opposite and those who are listening either on their radios or televisions will have heard is a very wide range of intelligent contributions across a whole breadth of topics relating to Part 1 of this bill. That is really impressive.One of the things that's been particularly notable is that apart from Mr Robertson we have been treated to a barrage of interjections while my colleagues have been making these intelligent points and yet none of them have actually been seeking the call. So I would say to them particularly those members opposite who just seven months ago—just seven months ago—were voting in favour of the measures that the National Government was introducing in our tax measures of Budget 2017 What has changed?" [Interruption] I look forward Mr Patterson to seeing you get up and explain how New Zealand First's position has changed so much. In his contribution Mr Robertson who seems to be having a little bit of a problem at the moment actually failed to acknowledge most of the points that have been made this morning. A number of questions have been put to him and I want to pick up on a question that was raised by my very fine colleague the Hon Amy Adams last night which he certainly hasn't given any attention to at all. That is how on earth can this Government justify reinstating the independent earner tax credit of $520 a year while at the same time removing from a far greater number a far greater sum—approximately double that sum—which we have already legislated for? And now this Government is proposing to take it away from those New Zealanders who were really looking forward to it and were appreciative of it—they clearly felt that way because they voted for it when they went to the polls in September.I want that Minister of Finance to please explain that and I also want to put to him a particular issue. He and I both represent urban marginal electorates. So Mr Robertson I would assume that the voters of Wellington Central and the voters of Hamilton West have quite a lot in common on this. I want to ask Mr Robertson how many New Zealanders were not claiming the independent earner tax credit? That's number one. Then I want to ask him how many of his Wellington Central constituents contacted him or wrote to him or came to see him after the Budget in May to say "Oh this is appalling that the National Government is getting rid of the individual earner tax credit." I can answer from the point of view of Hamilton West. The answer was not one. I can ask my colleagues "How many of your constituents came to you with that?" Zip absolutely zero.What we can actually say is that a huge number of New Zealanders were not claiming the independent earner tax credit. Most of them didn't even notice that it had gone and more importantly they were benefiting from the tax measures that we had put in place which a large number of New Zealanders are now going to lose despite this Minister of Finance claiming that this is a families package. It's a "devil in the details" package and it's actually mean-spirited. As we've already pointed out this is the man who's stealing Christmas from a large number of New Zealanders. I would implore him to recognise the fact that hard-working New Zealanders particularly those on lower incomes really needed that assistance and welcomed it. Many of them went to the polls and voted for it. It is just extraordinary that this Government for ideological reasons has decided to get rid of something—even though the Greens and I'd be interested to know whether the Hon Julie Anne Genter or Chlöe Swarbrick are going to explain why it was such a good idea seven months ago but now no. Now it's got to go.As I say Mr Patterson and anyone else who might be here at the moment from New Zealand First ought to be able to explain to us this complete about-face. When they spoke in the Budget—and let's remember it did create quite a bit of tension with the Labour Party. The Labour Party was saying "Hey hold on you guys. You're our mates. You can't do that." And they were saying "Well of course we can because it makes sense. It's a good idea. New Zealanders need it." And we thought: well good on the Greens and good on New Zealand First at that stage for actually putting their kinship with the Labour Party to one side in order to support a measure that was really important.Sir I look forward to the Minister when he next takes a call explaining some of those things. But I also send out this challenge to all the members opposite not one of whom has yet sought the call to stop all the cackling and the barrage of interjections while members on this side are speaking and actually stand up and explain how you've come to these very inconsistent positions."