Xu-Nan Lawrence; Watts SimonDr LAWRENCE XU-NAN (Green): Thank you Mr Chair. In terms of what we have heard so far I think one of the areas that needs further clarification from the Minister—thank you for turning the mike on—is around the support for seniors and the support for those who are on superannuation and also for our retirees.The first thing I would like to address is what people have previously mentioned in terms of the impact statement and particularly around the distribution analysis of options. When we are looking at overall relatively fewer people benefiting—these are people who benefit from it; like these are people who don't even get anything out of this let alone people who only get a very low amount from here. I agree with and appreciate what the Minister has said in terms of that the whole point of this is so that low and middle income New Zealanders have more money in their back pocket. But let's look at the numbers here in this case.According to what is both in the impact statement and distribution impact analysis of options as well as what is laid out in clause 7(1) of the bill for someone who is on New Zealand superannuation you get $800 a week together as a couple. That is $41600. Now although this says—the distribution option it says By contrast almost all seniors benefit from the change due to the near-universal receipt of New Zealand super but by a small amount $13 per week." However going by the official calculator—this is the official Budget calculator—for a couple who are retirees with no additional income they get $4.30 a week. That's $2.15 per person. Not what is stated here in terms of by a small amount in the statement of $13 a week.So if you extrapolate that into how much people are getting—so if you are looking at elders who are currently renting who do not have their own home—and again this comes down to what's the modelling the Minister has done and the people have done in terms of this bill and looking at this because I appreciate what you are trying to do here. But if you look at the average rent cost of $624 a week—this is the average rent cost for Tāmaki-makau-rau Auckland minus everything else we're getting we're looking at a couple getting only $88 left per person per week with a tax break that you are saving here of $2.15.In terms of this I would like to know from the Minister in the modelling you have done in readjusting the tax bracket what modelling has been done on these people on people who are elderly who are renting who do not have additional sources of income other than their superannuation and what tax relief they will be receiving.Hon SIMON WATTS (Minister of Revenue): Just in regards to the member's question I'll reference the fact sheet that is provided alongside the Budget material. There is a worked example there in regards to a retired couple and there's a footnote that sits below that calculation that actually provides exactly the rationale and the background in terms of how those numbers that the member has just articulated is calculated. It is reflective of the different rates per year based on those impacts.There was another question earlier on in regards to the options within the distributional impact. The clarification is that option two is the scenario that is included within the bill just for that member."