This Supplementary Order Paper amends clause 2 of the Land Transport Amendment Bill (No 2). It proposes to prevent the passing of this legislation until the ride-sharing service Uber is fully compliant with all tax requirements obliged of them under the law of New Zealand. According to financial accounts filed with the New Zealand Companies Office, as reported in the New Zealand Herald in July 2016, Uber declared gross revenues of $1,061,018 in New Zealand in 2014 but paid just $9,397 in income tax. A person on the average wage of $45,000 is taxed about $7,800 through PAYE. This shows that Uber has been using controversial and complicated international tax structures to reduce its New Zealand tax bill to around that of an average Kiwi worker, and is not paying its fair share.