Hon STUART NASH: —it's been five weeks since I've had to wear a tie, Mr Speaker—a $2.8 billion business tax package to help cushion New Zealanders from the worst economic impacts of the COVID-19 outbreak. We restored depreciation deductions from commercial buildings, increased the provisional tax threshold to relieve the compliance burden for small businesses, and allowed the immediate write-off for low-value assets. These measures are now law. Since then, we've also announced a $3.1 billion tax loss carry-back scheme and changed the rules to the loss continuity regime. That provides an estimated $60 million in annual savings to business. This package delivers the single biggest Government support package to businesses, via the tax system, in modern New Zealand history.