McKelvie IanIAN McKELVIE (National—Rangitīkei): Thank you Madam Chair. I had no intention of taking a call on this section because I thought Mr Bayly argued his point very well but he clearly needs a bit of support. I rise to support Supplementary Order Paper (SOP) 477 but not so much to support the SOP but the principle behind it. In our tax system—and I accept the Business Transformation that the IR are undertaking is going to create some huge advantages both for the New Zealand taxpayer and for the revenue in due course. But I think that the principle of paying tax in New Zealand is a principle that it's fair and I think when you pay too much tax you should equally be refunded as you are the opposite when you don't pay enough tax. I think that's the principle of this. When you drive down the Ngauranga Gorge as I do quite frequently on the left you see a little old shed with LV Martin's name on it and of course that sums up this exactly. His famous statement was It's putting it right that counts" and I think that this Parliament has a duty in my view to put things right.But I think the real principle of this SOP and the issue that it raises is a much broader one than just the issue around the unpaid $50 million in tax and that is that if people are going to have confidence in the Inland Revenue as they move forward they need to have confidence that what they do is fair and equitable and that they will treat our taxpayers as taxpayers treat them. I'm all in favour of those people who don't pay enough tax being chased up by the IR—I think it's important that they are—but equally if you do pay too much tax you need to get it back as quickly as possible. It's going to be very interesting to watch the tax take drop in the next few months—very unfortunate for New Zealand but that's just where the world economy seems to be at at the moment—and that's going to create a whole lot more challenges for the Inland Revenue as people recalculate their tax liability and that will result in a whole lot more tax refunds. I just want to comment on a couple of other things on the Business Transformation because it relates directly to this SOP and the issues that it raises. I think that it's very difficult in a country like ours—or as we see technology advancing so rapidly around the world it's very difficult to get the pitch right. It's all very well to sit on Lambton Quay or sit in Wellington and make decisions about how New Zealanders are going to be treated and how they're going to operate in the future but not everyone in our country is equal; not everyone has access to equal services. I think it's really important that we take our time with a lot of these things and that we manage it in a manner that we take people with us. Certainly I think not paying back taxes that could be owing is one of those things that defeats that purpose and certainly leads people to have a little less confidence in an entity that it's hugely important that we do have confidence in. So I don't want to go on any longer. That was just a contribution I felt I didn't need to make but in fact I think I do because I think that Mr Bayly's SOP is well worth supporting and I think it raises an issue that no doubt will be raised again in the future. Of course when you think we have at least three or four tax bills a year coming through this House the IR are pretty keen on getting changes implemented quickly and they move ahead of the market but we need to make sure that the market has confidence in their ability to do so. Thank you."