In respect of that purchase price allocation, she made a very interesting point at 4.4 of her report: "The proposed rules are detailed and complex and the consequences of not knowing of their existence, misunderstanding them, or ignoring them are not pleasant, particularly for purchasers." And then she goes on to talk about the time frame: "That timeframe"—the stated application date is 1 April, bear in mind—"is physically impossible." So what she recommended to the committee was that the application date of 1 April would apply to commercial land and buildings, including fit-out, and that the application date of 1 April 2022 apply to the other asset classes and that the intervening period be used for two purposes, being education and fine tuning of the proposals. 