Rt Hon DAVID CARTER (National): I will make a brief contribution noting three points, many of which have been covered by the contributions of members of the National Opposition and by some Government Ministers. Firstly, this is a continuation of the modernisation of IRD's technical ability. This has been a journey that has gone over more than the two Governments. It has been a substantial investment of tens of millions of dollars, and I want to take this opportunity to congratulate the IRD for the way that it has initiated the Business Transformation system. Not only has the system been very successfully initiated and settled, allowing legislation such as this to be before the House tonight, but, equally, the whole culture of IRD, to me, seems to have changed. The only thing they need to do is be prepared to answer their phones with a little more alacrity than they do at the moment. 