Hon GERRY BROWNLEE (National): Mr Chair, under Part 2, you asked for useful argument, if you like, and Part 2 is very extensive—it has quite a lot in it. And I'm just interested for the Minister to perhaps better explain than the bill itself does, under clause 8 New heading and section CC 14 inserted, which deals with International Financial Reporting Standards (IFRS) leases, particularly how they might be affected by the brightline test that comes into play, and, also, potentially, whether or not—in fact, I think it'd be better for me to stop speculating on what it means and give the Minister an opportunity to tell us.