Hon DAVID PARKER (Minister of Revenue): Thank you, Madam Chair. The policy rationale that lies behind extending the late payment period for the first payment due by a liable parent from seven to 27 days is to enable the Inland Revenue Department to have more time to make contact with the liable parent before they fall into penalties. The experience both overseas and in New Zealand is, if you get these things on track at the start, when people become liable parents and penalties don't start accruing too early, they're more likely to meet their liable parent contributions not just for the first payment but also going forward. So in respect of the first liable parent contribution due, there is more latitude for lateness that is not extended in respect of subsequent liable parent contributions because people are expected by that time to have their affairs in order.