You only have to look at other countries to see how bad it can get. You look at the proportion of New Zealanders who can fill out their tax return without a tax accountant, and we're actually one of the best systems in the world. You go over to Australia: most people need a tax accountant to do their returns because their system is complicated, it has more rates, it has more exemptions, and they just spend more time paying tax. That is not helpful. You go to Canada, or, worse still, you go to the United States, where their levels of taxation have more rates, more exemptions, and more complexity—a tax system like Swiss cheese—and people spend an enormous amount of time on tax administration and compliance. 