DAVID SEYMOUR (Leader—ACT): Thank you, Mr Speaker. I rise on behalf of ACT in opposition to this Taxation (Annual Rates for 2021-22, GST, and Remedial Matters) Bill. As the title suggests, this is a piece of legislation that sets the tax rates and makes some technical changes to the way GST is collected and makes some technical changes to the tax system. As anyone who's had the misfortune of spending some time on tax policy knows—or having to pay it, more to the point—it is fiendishly complex, and every year the Government has to introduce a bill to Parliament to fix up the things they got wrong last year. But the most important thing is setting the rates, so we'll talk a bit about that. 