Hon MICHAEL WOODHOUSE (National): I'm not normally one who would play around with titles of bills, but this is definitely an example of where the legislation we are passing—what's on the tin is not what's inside, because this bill is called the "Taxation (Annual Rates for 2020-21,"—OK, we've done that—"Feasibility Expenditure,"—OK, we've done that—"and Remedial [Measures]) Bill". And so in order for the title to match what we are about to do, passing into law a massive extension to the brightline test, one would need to consider that remedial matter, something that needed to be remedied. It's not something that needs to be remedied. So I think this bill needs an addition to those three strands. Put a fourth leg on the stool, and let's call it what it is, "Remedial Matters and a Capital Gains Tax by Stealth Bill", because there is no doubt that the Government having promised—the Prime Minister having stood up in the Beehive Theatrette and saying, "While I am Prime Minister, a capital gains tax will not be introduced." and the Minister of Finance saying publicly, I think on 9 September 2020, "Will there be changes to the brightline test? A one-word answer, 'No.' " 