CHRIS PENK (National—Kaipara ki Mahurangi): Oh, thank you very much, Mr Chair. Just a brief contribution from me, if I may, in this Part 4 of the Taxation (Annual Rates for 2021-22, GST, and Remedial Matters) Bill. I draw the attention of the committee, including the Minister, if he'd so kind, to new section 141EE—Echo Echo—which is within clause 160 of the bill. So this is the penalty for acquiring or possessing electronic sales suppression tools, and I do acknowledge that the Minister previously spoke—I think it was the Minister who previously spoke about this when we were last considering this as a committee, and I don't wish to rehearse that same ground in general terms about the sale suppression tools. But my query is rather why the offence has been framed in the way that it has. Because what we've got here is a penalty for acquiring or possessing the tools, but then we've got essentially an exemption that says that it doesn't apply when the person hasn't used the suppression tool in the business. And I don't understand why we wouldn't simply have an offence that says it's an offence to knowingly use a—