Radhakrishnan PriyancaHon PRIYANCA RADHAKRISHNAN (Labour): Thank you Madam Chair. I've got a couple of questions for the Minister around both the R & D tax incentive credit and also the student loan scheme part of this bill. Specifically to both clauses 42(2) and 43(2) with regard to the retrospectivity of this bill I don't think the Minister's answered the question around why it applies to the years 2021-22 and onwards as well. So I was quite interested in that as well.Also thanks to the Minister for some of the clarification at the start of this process on Part 5. But in that the Minister mentioned that this was one such mistake that is often made. Also thank you for clarifying the number of companies I guess that have fallen into this or who have made this mistake in the past. I was wondering whether there had been any advice on other such mistakes that might be made by companies with regard to this and if so what some of the errors might have been. I was also wondering whether the Minister has received any advice on the potential of fixing some of those mistakes through this legislative process and if not why not. So I'm really interested in that. But as my colleague the Hon Dr Megan Woods has said we don't necessarily oppose this particular change given that it applies to a small number of companies and will actually make things potentially a little bit easier for them if a mistake has been made.With regards to clause 44 with the Student Loan Scheme Act 2011 being amended I do agree with some of the points that have been made by colleagues on this side of the House in terms of the additional pressure that this is likely to place on overseas-based students what the implications may be in terms of them returning.The questions that I have for the Minister with regard to this are reasonably specific. I think many of us will have people we know whether it's friends or family members who may be in this position and are based overseas and this OE tax" as Arena Williams quite aptly named it is going to affect them. So I'd be really keen to know how this change is going to be communicated to people who live overseas currently. This is going to impact them. For many if it's a late payment it could be because they are already struggling financially. So firstly how will this be communicated given that the people who it impacts are likely to be based in various parts of the world?Secondly what advice has the Minister received as to whether this change is actually also going to have any impact whatsoever on their behaviour? I'm sure there's been modelling done in terms of how much will be made through this. I think it's pretty clear that the five-year period is to cover increase in costs. I think the Minister's mentioned that already. But what modelling has been done on the impact of this change or this increase in cost and late payment in interest charged and so on and so forth on changing the behaviour of late payments? Was there any advice on that and if so what could that be?Those are largely the questions that I have. I'm just really interested in some of the R & D tax incentive questions around some of those other mistakes that the Minister might have received some advice on why those weren't if there are any others included in this legislative fix and also some of that communication around the student loan."