The final thing is that it doesn't relate to whether it's income or capital. So you can imagine if someone went and got very smart lawyers, they could have a field day. That is why, again, the issue of the lack of clarity around this proposal that the Labour Government has put forward, and why New Zealand First undoubtedly refused to support it, is that it is a sham. It doesn't actually achieve what it says it's going to achieve. What it's going to do is create a lot of work for lawyers and it's going to take so long to actually work its way through that the benefit to these businesses that are crying out for cash today will be such that they do not get the benefit that they need immediately. 