Now, the Minister has in his Supplementary Order Paper 23, as I understand it, delayed the implementation of section 40 until 1 July 2021 as a partial nod, I think, to those concerns. I don't think that goes far enough. I think Therese Turner's advice to the committee was very sage. These are complex changes to the manner in which purchase price allocation goes, and I think it behoves this committee of the whole House to give tax agents and stakeholders every opportunity to educate their clients, because the consequences of getting that wrong are extreme, and they could have whole purchase prices disallowed because of their failure to comply with these new provisions, at least until those things are sorted out. I think it would be only fair because, remember, IRD used to have as its strapline, "It's our job to be fair." Well, it's only fair to give those clients of tax agents every opportunity to understand their obligations so that they can avoid the pitfalls that are being introduced potentially by section 40. So just to summarise, this is the "Capital Gains Tax by Stealth Bill" and the purchase price allocation commencement date, in my view, should be 1 April 2022. 