NICOLA WILLIS (National): The more I analyse this bill the more concerned I am and the more I fear that the lack of a select committee process is going to land the Minister of Revenue with court cases and with a very unhappy set of stakeholders, who have not even had the chance to consider some of the significant implications of this bill from a compliance and tax-filing perspective. I want to use this contribution to take you through some of measures that the Minister of Revenue has snuck into the back of this bill, which have nothing to do with increasing the top tax rate, have nothing to do with the mandate that Dr Deborah Russell spoke of earlier, granted, on the campaign trail, but are entirely new measures designed to equip him with the tools he needs to go on a fishing expedition for more information about the way trusts run in New Zealand. The trust implications of this bill are enormous. It is remarkably complicated, and it will definitely raise costs for people.