Rt Hon JACINDA ARDERN: We've already introduced our tax policy, and I note that the member has chosen to promote the idea of reversing it. Our tax policy included putting in a new top tax rate at $180,000, or more, of an individual's income. The National Party has proposed dropping that. Just at a time when Kiwis are experiencing cost of living issues, he wants to ensure tax cuts for those at higher incomes—they're at $180,000—and wants to reverse the work that we did to make the playing field more even for first-home buyers. A billion dollars' worth of tax breaks for speculators—that's his policy; it is certainly not ours. 