It's not unusual to have two to three tax bills per year because tax policy evolves quickly to cater for changes in technology, to cover fiscal or integrity risks, and as the deputy commissioner of IRD, Robin Oliver, once said, to keep the lights on. So here we have that, in the title: the "remedial matters" bill. The Minister, in a number of his speeches talked about why maintaining the tax system at this time is a crucial function, but particularly at this critical time for the health of our people and the economy it is absolutely vital. Although New Zealand has relatively strong tax settings, it is important to maintain the tax system and ensure that it continues to be fit for purpose. This also means, again, that it adapts to changes in business practices so that compliance costs are kept at a minimum. 