The Corporate Taxpayers Group, which successive Ministers of Revenue used to listen to, said the changes will result in costly software upgrades for the telecommunications industry. Deloitte says the revenue that may be obtained from this measure is minimal and not commensurate with the costs involved. So not only is it wrong in principle, it's wrong practically, because an efficient tax system seeks to raise more revenue than it costs to collect. Now, this is a very interesting nuance to that principle because the costs of collection don't fall on IRD; they actually fall on agents who are not even gaining the revenue, and so this is just wrong all round. 