Ms Josephine Feehily:

As it happens, the team developing the SNA is in the UK today showing our work to the HMRC and seeing what it is doing in the same space. Before the summer, which follows one of the other recommendations on international best practice, the New Zealand revenue will come here to see what we are doing in this social networking space.

We have acquired the tool. We bought the piece of technology and developed it in-house. A team is working on how to exploit it and is exploring its potential for revenue investigations in general, but particularly for the commonality test.