NICOLA WILLIS (National): I wish to return to clause 5 of Supplementary Order Paper 23, which amends Part 2 as it emerged from the committee. This relates to the main home exclusion from the capital gains tax (CGT), because the context for this bill, and what we have been told about the intent of this bill, is that it aims to impose a capital gains tax on property investors. That is widely understood to be people who own more than one property, mostly, a family home and then another property. But what I now understand, from the comments that the Minister made earlier in response to my questions, is that we now have the novel and extreme situation created by this bill that someone who owns but one property—one property—and that property is their family home, if that person, for whatever reason, is unable to occupy their home for a period of 12 months or more, then they will become subject to a capital gains tax.