The thing I found surprising about this Report is there is no mention of Working for Families. Now would have been a good time to look at how to stop this mechanism turning NZ'ers into beneficiaries.

A "fair" scheme has to include privately held property such as the family home and art.

A "fair" scheme would have one rate of tax - which would be the lower tax level - 10.5% payable by all. Or alternatively the same as the corporate tax rate of 28%

To be "fair" Maori entities would pay the same as everyone else, not 17.5%