Potaka TamaTAMA POTAKA (National—Hamilton West): Kia ora and thanks for this opportunity to speak on the taxation bill in the name of Minister Parker. Yesterday we expected that the Budget would bring a plan for economic growth some fiscal discipline and importantly some tax relief. Today I cannot see any of those three matters being satisfied. Instead we will keep on spending—now nearly $1.2 billion extra weekly than the Government did in 2017. Now taxation law was a favourite course at Victoria University law school. I didn't take it as I was far more interested in Anton Piller orders and Mareva injunctions along with human rights. Professor John Prebble the brother of a well-known politician of this House and the father of a well-known actress was the eminent tax lecturer and taught the tax basics brilliantly often with baroque music playing in the background—tax and opera all in one. Prebble would have given Thomas Piketty a run for his money in any New Zealand tax debate and the Minister and I would be the flies on the wall for that one. It was therefore illuminating to hear the tax and trust lectures provided by our Government colleagues today. I'd expected to hear about the Quistclose trust and observations around the equity courts as well there too but alas no. We instead heard about the knights of the Crusades. Today we have various ministerial knights and as the dark knight of Hamilton West I say it is a very dark night for the average voter. I also just heard an astonishing observation from my educated Green colleague that taxes pay for things. I always thought people in Government pay for things using taxes. And when the Government wants to pay for lots of unnecessary things they start chasing hard-working people like Mr Bayly over here for tax. Now a core value of the National Party is competitive enterprise and rewards for achievement—work hard; get the rewards. As I grew up in the rural surrounds of Rangitīkei Mr McKelvie I saw where hard work took people. It took them to a happy place. People like John McManaway and his whānau in Rata farming dairy cows people like Shane Ratima of the local shearing gang in Hunterville. Those who did not work generally found it very hard to be happy or even satisfied; instead they found it very easy to fritter away life and love—ditto 2023 whānau. Our Government is spending over a billion—nearly $1.2 billion—a week more than in 2017 and yet with worse outcomes across health education Māori justice social development—yada yada yada. The core behaviour of the current Government means that you don't need to work hard and you still get the rewards. In the words of the famous Budweiser advertisement Whassup?" "One tax two tax app tax more. Flatulence tax jobs tax ute tax more." This Government is trying to sneak all sorts of tax past the Opposition goalie. This bill is not about fairness; it is about the subjective views on fairness by the Government. Because if you want to have a real debate about fairness let's start that debate. That debate does not start with the Crusades people. That debate starts with outcomes and at the moment we're not getting many. It won't surprise you that the National Party opposes this bill and so do I. I thoroughly enjoyed the pleasant musings of my uncles Bayly and Watts and my Chiefs brother Uffindell last seen chasing the Hurricanes game. There's no tax relief this week for hard-working New Zealanders—hard-working Māori hard-working Kiwis hard-working people in Invercargill Selwyn Waimakariri Tauranga or Auckland Central. Instead it's more tax to feed the ongoing addiction to spending like $3 billion yesterday for 3000 houses. Wow! A million dollars a house. It must be in Tukituki or Upper Harbour. There's not a single cent of income relief in the bread and butter Budget notwithstanding increased costs of living the jacked-up interest rates and the honey and jam given to kapa haka throughout the country—albeit it took my Māori caucus colleagues in Government six years to act like Mr Mistoffelees and conjure an increase to that important take [issue] and all in advance of the election. Not once in six Budgets has Labour delivered income tax relief and that is a crying shame. Kiwis have not been rewarded for their hard work through adjustment to tax. Instead they are given a few more kongakonga maramara—crumbs—to keep moving. Many of our constituents will get up and go to work next Monday at 8 a.m. through to lunch time on Tuesday—maybe to dinner time on Tuesday—with the knowledge that all the money that they work for in those two days—standing in a pit milking cows washing down the yards working at the wānanga to give second-chance learners a go helping patients who are waiting for hours in ambulances and hospitals or by driving the Mainfreight truck to the local depot and drop-offs for the Government to use at that whim. The hard-working people of Hamilton West and sometimes Hamilton East—where's David Bennett?—tell me that inflation is the thief in the night. I reply that this Government is a thief from the day. Our front pockets have been ripped by inflation and our back pockets by this Government. Kei te hē—it's wrong. In October 2023 the blue waka—maybe with friends—will deal with those two thieves recalibrating the presence of inflation and the role of Government. We will adjust tax brackets for inflation. We have a difference of opinion Minister you and I. National believes that the money you earn is your money and we have the privilege to use that money prudently to provide needed services whereas this Government believes that the money you earn is actually their money and you have the privilege to keep some of it for your whānau. DEPUTY SPEAKER: Mr Potaka there's nothing about the National Party manifesto in the bill so can we just come back to the bill.TAMA POTAKA: Increasing the tax rate from 33 to 39 percent is yet another tax grab. This is from a team who said "No we won't change tax before the election." I acknowledge the exclusions and exemptions set out in the bill and there are some minor items that we can support therein although I believe they could be explained far more eloquently—save it for the select committee. Note this: disabled over-65s need a carve-out as well.The change to the tax rate will be taken to select committee and I can't wait to be invited to that discussion. I look forward to the Government's engagement of many iwi and Māori trusts who are very very happy on 33 percent tax rates and at 39 percent let's see how the Māori caucus fares in front of those kaumātua and rangatira—Hon Peeni Henare: Oh come on.TAMA POTAKA: —given the dire economic situation we have. As a final comment for the lecturer on the other side today there is a little rule in equity if you study that and any student of trust law will know this: come to equity with clean hands. In this instance the Government's hands are very unclean with tax dirt. National opposes this bill. Why tax hard-working Kiwis more to justify bigger debt? Why tax hard-working New Zealanders to feed more unambitious spending? The best step right now is to reduce tax and unreasonable spending and adjust the tax brackets as National has suggested. Kia ora tātou."