Now, the Government has introduced this new nomenclature called capital income, which actually doesn't have, as far as I can tell—the Minister can correct me—actually a definition within the Income Tax Act. But one thing that Chlöe Swarbrick did say that I have to take issue with is that capital value growth from housing is somehow historically treated differently from other forms of capital income growth, and that's not true. The Income Tax Act treats the accretion of assets for taxable purposes exactly the same, or at least it did until 2016-odd, when the previous Government bought in the brightline test. If one purchases shares with an intent to gain income from them, usually from dividends, and the share price happens to accrue in value, then that value increase is not taxable. If one buys a business and the goodwill value is in that business, it earns income for the owners and they pay tax on that income. But if the capital asset grows that is not currently taxable. 