Hon DAVID PARKER (Minister of Revenue): Thank you. The four-year time bar is intended to set out a reasonable period that you can go back, and if it was longer than four years it seemed, on balance, that that was unreasonable and that, therefore, the reassessment period should only be able to go back for four years from the end of the relevant child support year. And I'm advised by officials that 98 percent of reassessments occur within a four-year period. So the 2 percent of reassessments don't have to be balanced against the cost and the complexity and the uncertainty that's created if you can go back further. There are some exceptions to the legislated time bar to address equity concerns. For example, if a person is subsequently found not to be the parent of the child, then that four-year period wouldn't apply. Or if information is provided that's found to be fraudulent, so there's intentional criminal activity, then that time bar would not apply either.