Dr DUNCAN WEBB (Labour—Christchurch Central): Thank you, Madam Speaker. Well, what a shambles they are on the other side, floundering around, fishing for things to point out. This is a perfectly valid, well-drafted bill; a simple piece of tax legislation. Andrew Bayly there was trying to pretend that these tweaks were new taxes. We know that if you change the income tax rate, you've got to change fringe benefit tax and resident withholding tax. It goes as night follows day.