McKelvie IanIAN McKELVIE (National—Rangitīkei): Thank you Madam Speaker. I don't know whether it's ever a pleasure to take a call on a tax bill but it is a pleasure to take a call on the Taxation (KiwiSaver Student Loans and Remedial Matters) Bill. But I wanted before I started to just make a comment or two on one or two of the other contributions that have been made this morning because I find them rather interesting.I interestingly enough agreed with a lot of what David Seymour said. But unfortunately what he said had no relevance to this bill at all and I think that's the challenge we've got. The bill really is about some specifics in the tax system and I think that's what we need to be addressing here. His comments were way outside the scope of this bill.I also wanted to comment briefly on the speech of the Hon Shane Jones. He talked about the capricious actions of the last Government. So I took the opportunity to look up what capricious" actually meant and I thought "Well he's really spent two minutes talking about himself."—and in fact I think that's all he did talk about.Finally I wanted to make a comment on the chairperson of the Finance and Expenditure Committee's comments because this is one of the few sectors of our economy that effectively brings their own bills to the House. In other words Inland Revenue (IR) bring their own bills to the select committee and their own challenges and the problems that they've unearthed. They're very seldom—other than of course for David Seymour's comments a few minutes ago—the bright ideas of members of Parliament or Ministers because effectively the Inland Revenue come across problems and they come across them frequently and they have to resolve those problems. We have around four of these bills that come through the House on an annual basis and numerous other bills related to the taxation department.I totally agree with David Seymour: it's hugely complicated. Understanding some of these bills is hugely complicated as well. But none the less they get a result that I think effectively achieves something.I just want to comment briefly on the IR's Business Transformation process because it affects this bill particularly with relation to the KiwiSaver and student loans scheme. But it's also having a massive effect because we have a penchant in Wellington for introducing technology at a rate much greater than some of us can pick up. Again that's happened with the transformation scheme and I get many people coming through my door and accosting me in the street in fact about the fact that they can no longer talk to a human being at the IR offices and that's a challenge in itself. The second thing is they can no longer walk in there with cash or cheque and pay them. For some people that is intimidating.I know it's a challenge we have with many of the bills that come through this House because we are moving to an area of new technology and frankly if I could understand it I'd like it. When I can't understand it it frustrates me and I feel like throwing the thing at the wall. But that's where a lot of people are at. That's where this bill is at.I just wanted to very briefly speak about the issue that Nicola Willis raised earlier because it is one of the few times where you see a very good change made to a bill as a result of submissions to a select committee and that was with respect to Supplementary Order Paper 293 which allows people with life-shortening measures to withdraw KiwiSaver earlier. I think that was pretty cool.I think the rest of this bill has been very well covered by the earlier speakers in the House and that is all I wish to say in my contribution to the bill. Thank you."