Mallard Trevor: Taxation (GST and Remedial Matters) Bill — In Committee Speaker Recalled In Committee Procedure Third Reading 
Mallard Trevor: Taxation (GST and Remedial Matters) Bill — In Committee Speaker Recalled In Committee Procedure Third Reading 
[Volume:669;Page:16186] 
Hon TREVOR MALLARD (Labour—Hutt South) 
: 
 This is a serious question for the Minister. It is one of these issues of “Find the subclause.” I challenge someone to find subclause (7B) of clause 74 in the Taxation (GST and Remedial Matters) Bill. I have been looking for it and I cannot find it. It has been brought into force according to the Supplementary Order Paper and to be fair it has been brought into force by the amendment. In fact (7B) is something that came in apparently as a result of the Finance and Expenditure Committee but if one goes to clause 74 one will see there is no subclause (7B) or one that I can find at least on the relevant page page 56 of the bill. If we go to page 58 of the Supplementary Order Paper we can find subclauses (7BA) and (7BAB). We can find subclause (7BB). We can find subclause(7BC) but we do not appear to be able to find subclause (7B). If there is a separate Supplementary Order Paper from the Minister that I have not got and it is clicked in there somewhere then that is something I would be interested in but I am trying to work it out. I do have an interest in the Recognised Seasonal Employer scheme. I have had something to do with setting it up and in fact worked with a group of its people recently.  
But it is a bit like the game “Pin the Tail on the Donkey”. I am trying to find where subclause (7B) of clause 74 is. I would be obliged to any member opposite who can point out a page of the Supplementary Order Paper—or presumably it should be in the bill as reported back. It is referred to in the bill as reported back but we seem to have clause 74B(1) and (2) but do not seem to have clause 74(7) although I am now working my way backwards. Clause 74—oh is it the definition clause? That is where it is. I am obliged to officials for giving me a nod there and in fact for members who have been searching. I do not know whether it involves a chocolate fish. It appears slightly out of place in the numbering and I am obliged to people because I think we found it at about the same time. For those who are at home searching through the bill it is on page 55 and it is on lines 11 12 and 13 for those people interested. I think it is one of the problems that this late at night the difference between clause 74B(7) and in this case clause 74(7B) is something that can be a little bit confusing. 
I apologise to the Committee on that particular point. But it does go to what I think is a pretty important factor when one has a Supplementary Order Paper with so many changes. I will just check again because we have “74(9)” as well and it is a matter of checking whether that is also in the right place. That has to do with the definition of “transfer of value” in which the phrase “paragraph (b)(ii)” in paragraph (a) is substituted by “subparagraph” and then—what do they call that little “i” with the brackets around it? One of my friends who can remember Latin might be able to tell me. No it is all right; it is a long time since they have done Latin. But we count it as a one or an “i” with— 
The CHAIRPERSON (Eric Roy) 
: Roman. 
Hon TREVOR MALLARD 
: It is a roman one I suppose. But there is a word for it. [ 
Interruption 
] No my colleague from Southland does not have a good memory for Latin either and it was a long time ago. I think I can remember amo amas amat and amo was the one that I mainly went for during my career.