Rt Hon JACINDA ARDERN: —and importantly, including an exemption on new builds. The whole goal is twofold. We want to make it easier for first-home buyers to buy. On the opposite side of the House, they are proposing to remove the brightline test and interest deductibility, which would not improve the housing market for first-time buyers; and secondly, to improve supply, we've created a carve-out for new builds, to incentivise the building of houses. This stands in contrast with the Opposition, who actually have no proposals whatsoever. 