Dr DEBORAH RUSSELL (Labour—New Lynn) (remote): Thank you, Madam Speaker. I am delighted to take a call on this Taxation (Annual Rates for 2021-22, GST, and Remedial Matters) Bill. It is an excellent tax bill, and an excellent bill. As with all tax bills, it does address a number of issues, and I'm delighted to see that the Opposition agrees that these issues need to be managed, such as the role of GST with respect to cryptoassets, such as modernising GST information requirements, such as trying to reduce compliance costs, and so on. There's a change to the way that fringe benefit tax can be calculated and paid for some employees. Again, this change doesn't change the actual amount of tax that is being paid, but it does reduce the compliance costs involved for employers.