SIMON COURT (ACT): Thank you, Madam Chair. So would the Minister care to explain, in terms of Part 2, clause 8(cb): "a payment under the cost of living payments scheme, as defined in section 3(1) of the Tax Administration Act 1994:", which he described as not being subject to taxation for those who receive it, does not have a tax implication for all New Zealanders who will have to pay back the debt that this Government has incurred, the debt that the COVID-19 response fund represents, which the Minister has called on to use not to save New Zealand from COVID-19, not to protect us from COVID-19 coming across the border or to make sure that freight and logistics can move stuff in and out of the country—would the Minister care to explain how, while taxpayers who receive this payment are not required to pay tax, in fact, they don't have any future tax obligation to pay for this one-off payment? Minister, could you please explain that in terms of Part 2 of the bill? 