But the first thing it does is it allows KiwiSaver members to change their contribution rates through their scheme providers or through the Inland Revenue as opposed to just having to do it through their employers. The second thing it does is allow the Commissioner of Inland Revenue to change the tax rates applied for portfolio investors in a greater variety of circumstances, rather than leaving the onus solely on the investor. The third thing is to broaden eligibility for refundable research and development tax credits. This is something that is going to help stimulate our economy, get particularly small and medium sized businesses, which will benefit hugely from this opportunity, to invest into getting better returns for their investment, and start "R & D - ing" themselves into better growth yields, better export opportunities, and to grow the bandwidth within their organisations. And fourthly, it exempts overseas-based borrowers with serious illnesses or disabilities from being required to pay interest on student loan repayments.