We've heard about the penalties that have accrued for some of the people who are liable parents and there is a huge amount of debt being carried in terms of these outstanding penalties: $2.2 billion is the figure that is currently outstanding. But of that, $1.7 billion is actually penalties that are owed to IRD. And, of course, what happens when a liable parent falls behind on payments is that the penalties keep accruing and so the ability to catch up gets further and further out of reach. In some cases—we heard through the submission process—some parents actually find it easier to escape and some even leave the country and don't return, because the penalties make it so unworkable. So this new system is actually a lot more user-friendly and it is a lot kinder to liable parents in terms of the penalties. 