The other thing that is most worrying about this bill is the reach-back powers given to the commissioner into the private affairs of New Zealanders. For seven years, backwards—back as far as the 2013-14 year—the Commissioner of Inland Revenue can ask trustees to provide information about that trust income. Here's one problem: why doesn't he already have it? Why doesn't the commissioner already have that information about income? He should be taxing any trust at the rate that they're due to pay it.