Hon GRANT ROBERTSON (Minister of Finance): With reference to the first part of what the member raised, that's precisely what we've been discussing. So all of that up until the point about the two years or one year, I think is entirely consistent with what we've been discussing and what's in the bill. So it is an arrangement by which we are trying to ensure that the robustness of the audit process is upheld. There's also the issue for staff because, clearly, with a reduced number of staff—and we've covered off in the earlier stages of the debate the fact that this is not only about the ability to bring staff in, it's also about a loss of staff over a recent period of time. So staff wellbeing is a factor in addition to the robustness of the audit process.