Hon DAVID PARKER (Minister of Revenue): Thank you for that question from Barbara Edmonds. COVID exposed something that probably should have been fixed anyway—an example would be that when COVID hit, various businesses gave materials to food banks or may have given away materials for the manufacture of hand wash, for example, which was in short supply. Under the existing rules that gift was a deemed sale, which created a tax liability on the part of the donor. We as a Government thought that that was wrong in these circumstances and so we are changing the law so that that, in effect, is not a deemed sale and therefore it doesn't create an income tax liability based on the additional income that currently is deemed to be earned on those gifts.