Hon DAVID PARKER (Minister of Revenue): There's not much to explain, because I think the member is incorrect. I mean, if a liable parent's position changes—for example, if they lose their job or are overcome by an illness and can't make their liable parent contributions—they can at any time apply for a reassessment, and that's provided for in law. Our liable parent contribution system, which is administered by Inland Revenue, is very unusual in the world and very good compared with the services that are offered by other countries in respect of the payment arrangements for children in the custody of a former partner. Indeed, the new computer system the Inland Revenue has just finished transitioning to, literally in the last couple of months, is a Canadian system which is used by many States around the world and many countries around the world. Until it was updated to accommodate New Zealand's situation in respect of liable parent contributions, it didn't have in that international software that capability. It was written into the system to deal with the New Zealand system. On a recent briefing note—because the licence terms that we have for that software give to all of the other countries or States in the world that use the software the benefit of upgrades in any other part of the world—the provisions in respect of liable parent contributions are now available to other countries in the world. I'm advised that that's stimulated some interest as to whether other countries could improve their settings to reflect ours, which are very good in this regard.