The government can use the income from CGTs to cut taxes for those who earn active income, or increase the income for many jobs that are not being paid highly enough at present. For example, nursing. Many trained nurses leave New Zealand to find work elsewhere because they are not being paid enough in New Zealand. This has resulted in a shortage of nurses, and similarly there is a shortage of teachers, x,y,z and so forth. By providing a higher income to these key societal roles, these jobs become more appealing and more people will be willing to stay in New Zealand to work. This will mean that there will be fewer shortages of workers and improved access to quality education, healthcare and whatever other resources there is high demand for and low supply of. This money generated by the CGT implementation could save the government even more money in the long term, and more importantly, improve health and wellbeing outcomes for the population (gonna need to cite the fuck out of this).