ANDREW BAYLY (National—Hunua): Thank you, Madam Speaker, and I'd like to congratulate the Minister of Revenue for a beautifully read-out speech. He obviously has taken a lot of time to study this bill and present a comprehensive analysis of what is in the bill. I also want to join him in just congratulating the IRD for its work during the COVID-19 lockdown and administering a number of the schemes. The IRD ended up being a key organisation in terms of delivering some of the benefits to New Zealanders and businesses across New Zealand during a very difficult time. So I just want to publicly acknowledge that.