Hon GRANT ROBERTSON: In fact, when we look at the OECD tax wedge which looks, obviously, at the impact of tax on labour income overall, New Zealand's tax wedge in 2021 was 19.4 percent; Australia's tax wedge was 27.1 percent. Again, I obviously note the member's enthusiasm for policies from Australia, so presumably ACT will now advocate for a 45 percent top tax rate.