Yule LawrenceLAWRENCE YULE (National—Tukituki): The mere fact that this bill is called the Taxation (Annual Rates for 2018-19 Modernising Tax Administration and Remedial Matters) Bill in itself highlights the point that actually there should be two bills. There should be two bills here because part of this bill is fantastic and part of it we philosophically on this side of the House object to and that is our right to do so. The good parts of this bill are changes that help taxpayers. They are changes that reduce compliance costs and the amount of time taken to complete taxation returns; they automate tax refunds and—something that I find particularly pleasing—they cut out third parties which at the moment have set up business models based simply on what IRD will soon be able to do. So agents that use technology to give you a tax refund but actually take fees for doing so—many of those will be taken out of business in the simplest form. I also acknowledge the changes to the donations legislation. This is modernising the environment—no different to what members of this House actually do with expense claims. They're lodged photographed and sent in and they're all done appropriately. I also think the tailored taxation codes are going to make a fundamental difference to how people deal with taxation when they have multiple income streams or when their taxation position changes.There is also an ability for proactive changing of the tax codes to represent people's particular circumstances and importantly the Retirement Commissioner's views in 2000 and 2016 have been brought into this by raising the possible contribution rates and the fact that 65-year-old people can enter KiwiSaver. I also agree with all members of the House that the savings suspension in terms of its minimal time—reduced from five years to one—and its title is appropriate.But I do really want to go on to what Deborah Russell said right at the beginning of her contribution to this House: that this was a shame. We are vexed by her objection because that very Government with this very Prime Minister we have now promised no new taxes—no new taxes—but on 1 July what did we have? Regional fuel tax implemented in Auckland. So of course we object on this side of the House because what you said you were going to do you're not actually doing. ASSISTANT SPEAKER (Poto Williams): Not me.LAWRENCE YULE: Sorry. What the other side of the House or the Government said it was going to do it is not actually doing. It also removed legitimate tax cuts that were made by this side of the House when they were in power. They went through the Parliament they were legitimised and then from 1 July they were meant to come in. And despite what the honourable member Kris Faafoi said most of our tax cuts were actually aimed at lower-income people. It wasn't all for upper-income people; it was actually specifically targeted.I also want to comment on what some of the expenses are and the choices that this current Government have made: $2.8 billion to students not one extra student enrolled; $3 billion to the Shane Jones fund and it's going to be really difficult to spend that level of money; and a billion dollars to foreign affairs.But I particularly want to comment because this is about tax rules and tax amounts for the coming year. From 1 July Sunday people in Auckland are paying 11.5 cents a litre more for their fuel. This Government has also signalled they will pay another 12 cents a litre for fuel over the next three years and members on the other side—members of the current Government—said We needed to do all that because we've got to fund everything." If that's the case why did you strip $5 billion—ASSISTANT SPEAKER (Poto Williams): Order!LAWRENCE YULE: Why did the Government—ASSISTANT SPEAKER (Poto Williams): Thank you.LAWRENCE YULE: —strip $5 billion out of the State highway network across New Zealand? Places not my own are going to pay more and get nothing. It's outrageous and you wonder why we on this side oppose this bill—because it's all being put together in things we feel strongly about.We have a philosophy in the National Party that people are better able to spend their money than any Government. That's why we brought in tax cuts. And actually those tax cuts were cancelled. I also remind members of the Government benches as you look at this new piece of legislation remember you talk about tax promises or you talk about election—sorry I apologise Madam Assistant Chair.ASSISTANT SPEAKER (Poto Williams): Thank you.LAWRENCE YULE: The Government talks about election promises but actually the Government forgot about one fundamental promise it made in that election campaign: there would be no new taxes. And from 1 July that fundamental promise has been breached and broken and that is why this side of the House is so upset at this piece of legislation. Thank you Madam Assistant Speaker."