NICOLA WILLIS (National): Madam Speaker, tēnā koe. I rise to speak on the Taxation (Annual Rates for 2020-21, Feasibility Expenditure, and Remedial Matters) Bill. In an earlier contribution in this debate, my colleague Andrew Bayly commended the Minister for his passion on this subject and I take a slightly different view. I'm very wary of passion in a revenue Minister because I don't want any revenue Ministers passionately taking more money from New Zealanders than they absolutely need to do. This bill is the first tax bill that I have had the pleasure of considering as a member of the Finance and Expenditure Committee and while it has some positive things in it, it also has many things which speak to a Government who likes to, wherever it can, take more tax and I want to take you through some of the measures in this bill that the National Party takes issue with. 