Hon DAVID PARKER (Minister of Revenue): Thank you, Mr Chairman. It's somewhat ironic given the claims from the other side that we never reduce any taxes, but the two points I would highlight in respect of Part 2 relate to amendments to the Goods and Services Tax Act 1985: a number of remedial provisions, two of which are the zero rating of cryptocurrencies—treating it like a financial service rather than a GST-able service—and also the removal of GST on the internal part of an international, part domestic transport service. Currently, there's some lack of—well, there's actually quite a difficult regime for taxpayers to comply with, and this simplifies it to expand zero rating to accommodate subcontracting arrangements for the transport of goods in New Zealand where this is part of the international transportation of goods. 