As we continue to deal with the unfolding COVID situation, the Government is doing all it can to protect the lives and livelihoods of New Zealanders. This bill is about ensuring the Government's support for the community can continue. Managing the tax system is an important function of any Government at any time. But at a critical time for the health of our people and our economy, this is absolutely vital. Although New Zealand has relatively strong tax settings, it's important to maintain the tax system and ensure that it continues to be fit for purpose. Maintaining the tax system helps maintain the revenue base, which helps fund the services and functions many New Zealanders depend upon. It also provides clarity and certainty. Changes in the interpretation of the law can introduce unfairnesses, inefficiencies, complexities, and uncertainty, which the tax system should respond to. Proposed changes in this bill will uphold the integrity of the system.