It is a system of voting that allows a citizen to individually number and rank all candidates for both houses of parliament according to their preferences. Which means a citizen's vote can still be counted, even if their first choice of candidate is eliminated due to a lack of votes.
I'm not sure how many reasons you want, but here are 3 reasons. 1. Frogs can breathe on land and in water, whereas tadpoles can only breathe in water. 2. Frogs can go on land, and tadpoles cannot. 3. Tadpoles do not have limbs, frogs do.