INGRID LEARY: Thank you, Madam Speaker. There are two reasons that I particularly oppose this bill. The first is about the process and the second is about the substance. The process really is around Government not being able to proactively set those thresholds, but rather vetoing if the Government of the day disagrees. To my mind, as a lawyer, it feels akin to something like changing the burden of proof. The reason is this: we have said no to income tax changes for 98 percent of Kiwis. That is what we campaigned on. That is what the New Zealand public knew when they went to the polls. They agreed or disagreed and they cast their votes accordingly. How would it be, then, to suddenly, after we came into power, due to inflation, change that threshold that we indicated of $180,000 for 39c upwards to $185,000 to $190,000? My colleague Deborah Russell is quite right in saying that it is not fair on voters, let alone taxpayers, to be able to spring these changes on them without that mandate to do so, that explicit mandate, given that taxation is one of the key issues that New Zealand people vote on. I'd point out that the Opposition had the opportunity to support this during the Clark Government's time and they did not do so, nor during their nine years of Government. So I question why they would do that now. 