ANDREW BAYLY (National—Port Waikato): Thanks, Madam Speaker. It's a pleasure to be talking on the Taxation (Annual Rates for 2021-22, GST, and Remedial Matters) Bill. Of course, we will be opposing this bill, because the first thing it does is it entrenches the high tax rates that this Labour Government has imposed over the last four years. Secondly, it brings in, through a Supplementary Order Paper (SOP)—which is rather strangely done, under procedure of introducing these new rules around the brightline, through an SOP introduced by Mr Parker, the Hon David Parker, rather than being embedded in the bill. 