Hon NANAIA MAHUTA: I've consistently said that my preferred approach is to enable all communities within New Zealand to access the benefits of reform. As I've said before in this House, the Government cannot accept a solution for the three waters challenge that works for cities and leaves smaller towns and regions facing the same issues as they are now. In practice, a nationwide, all-in approach would require every territorial authority district to be included in the new water services entities. Several councils have raised concerns about cross-subsidising their neighbours, but an all-in approach means greater efficiencies for all councils and ratepayers through better capital asset management and more professional workforce procurement practices, innovation, and service delivery, and improved services at a more affordable cost to consumers and ratepayers.