National leader Judith Collins recently promised to make a law for companies who took the wage subsidy amid the Covid-19 pandemic and profited, to pay it back.

National finance spokesperson Paul Goldsmith told Heather du Plessis-Allan the first thing any company has is its reputation.

Mr Goldsmith says trying to legislate the approach is a last resort.

"The first thing to do is to make sure everybody sees what went on, and companies who are worried about their reputation will make sure they will think very carefully about that," he adds.

Mr Goldsmith says ultimately questions will continue to be asked if profits are recorded.

Meanwhile, it seems to be the election of fiscal holes as National claim they have found a 10 billion hole in Labour's budget, following the same accusations against National.

Mr Goldsmith says their point centres around Labour's hopes for renewable energy.

"They want to get electricity 100 per cent renewable by 2030, well you can't do that without very significant cost. So they've got all these things they've announced, but they haven't actually funded them in any way in their budget."