Hon MICHAEL WOODHOUSE (National): We could spend quite a bit of time just on that very point about the degree to which GST is regressive or not. But the reality is that the higher-income earners pay the lion's share of GST, and that's fair enough. I think the question of progressivity, as the Minister mentions, is absolutely central to the debate on what the tax rates and tax thresholds as set out in Part 1 of the bill should actually be. 