7. Question No. 7—Small BusinessHon JACQUI DEAN (National—Waitaki) to the Minister for Small BusinessQuestion No. 7—Small Business7. Hon JACQUI DEAN (National—Waitaki) to the Minister for Small Business: Does he think small businesses in New Zealand are facing higher costs because of this Government's policies and actions?Hon STUART NASH (Minister for Small Business): No.Hon Jacqui Dean: Does he think any additional taxes will have an impact on small businesses?Hon STUART NASH: No.Hon Member: What about GST?Hon Jacqui Dean: Does he think—SPEAKER: Order! No the member can keep going. I just want whoever the member was up the back to be quiet and let her do it.Hon Jacqui Dean: Does he think small businesses will be more or less productive with the introduction of additional costs such as a capital gains tax?Hon STUART NASH: As the Minister of Finance and the Acting Prime Minister have said—I'm assuming that member is referring to the release of the Tax Working Group's report earlier today—this Government has made absolutely no decision whatsoever on the way forward in that.Hon Jacqui Dean: I raise a point of order Mr Speaker. I did ask the Minister for Small Business a pretty direct question which was Does he think small businesses will be more or less productive with the introduction of additional costs such as a capital gains tax?"SPEAKER: And the member got an answer.Hon Jacqui Dean: Does he believe a capital gains tax on small business will discourage or encourage investment and innovation?Hon STUART NASH: That's a hypothetical. I'm not prepared to answer that.Hon Jacqui Dean: How does tax encourage investment and innovation?Hon STUART NASH: Well if you introduce a research and development tax credit like we've done to the tune of a billion dollars what it does do is it encourages businesses to invest in research and development. If you put GST on online goods and services that are coming across from overseas you level the playing field so you help the 26000 small retailers who employ 61000 people—just two examples.Hon Jacqui Dean: Does he think it is a good idea to tax goodwill on a business?Hon STUART NASH: What I do think it's a good idea to do is to put GST on online goods and services to help mainstream retailers and that is something that the Opposition refused to support. So could I suggest that if that member was really supporting small businesses she would support GST on online goods.SPEAKER: No that didn't come close to addressing the question.Hon Chris Hipkins: I raise a point of order Mr Speaker. Ministers aren't obliged to give opinions. The question clearly asked for an opinion.SPEAKER: They're not obliged to give legal opinions; they are obliged to give opinions answering questions on policy areas for which they are responsible.Hon STUART NASH: As the Minister for Small Business I'm not responsible for tax.Hon Jacqui Dean: I raise a point of order Mr Speaker. The question I asked the Minister was pretty straightforward. I asked him "Does he think it is a good idea to tax goodwill on a business?" and the Minister in no way addressed that question.SPEAKER: And he has in that way given an answer. I don't think it's that satisfactory but it did address the question."