Dr DEBORAH RUSSELL (Labour—New Lynn): Mr Chair, we've traversed in great detail many of the issues around the brightline test, and there are number of other issues in the Supplementary Order Paper which I think it would be good to devote some attention to across the Chamber. I particularly would like to look at the loss continuity rules, which are of course of considerable benefit to businesses, and they do change loss continuity rules which have been quite substantially based around a very tight percentage of shareholding test, so it's a very tight numerical rule. Of course, that is then quite easily controlled. So we're moving from that very tight control on which entities may carry forward a loss and claim the tax benefit of it to a wider test on a continuity of business test. It's a new test, it's a different test, there has to be no major change in the company's business. I would just like to invite the Minister to talk a little bit about what that major change might look like, the sort of business changes that would fall below and above the bar in order to effectively carry forward tax losses.