Hon DAVID PARKER (Minister of Revenue): At the risk of putting Herald political editor Claire Trevett to sleep, yes, the eligibility assessment for presence in New Zealand is based on the principal physical address held by Inland Revenue for an individual taxpayer. To the second part of the question, there is no requirement to gain tax clearance when a person leaves New Zealand. Inland Revenue does not know the number of people who don't change their address when they leave New Zealand.