BARBARA EDMONDS (Labour—Mana): Thank you, Mr Speaker. Well, it's really fortunate that we do have the Infrastructure Acceleration Fund in order to build more houses, so I will now take a call on this tax bill, in particular, the Taxation (Annual Rates for 2021-22, GST, and Remedial Matters) Bill. As noted in the commentary, as reported back by the Finance and Expenditure Committee, the bill has three main purposes: (1) improve the current tax settings by ensuring that the current tax rules are working as intended; (2) to modernise the tax administration settings; and (3) set the annual tax rates for the 2021-22 tax year, as this is required by an Act of Parliament. I will speak to some of these purposes, paying particular attention to the areas where the Finance and Expenditure Committee have recommended changes, or where there are diverse views. 