Dr DEBORAH RUSSELL (Labour—New Lynn): There were some moments of gold—pure gold—in the speech given by the member who has just sat down, Andrew Bayly. Here is one of the moments of gold: he said, "New Zealand has one of the best tax systems in New Zealand." Well done, Mr Bayly. I quite agree. But I also agree with what I think he meant to say: it was one of the best tax systems in the world. Indeed, we do have a very good tax system.