Hon DAVID PARKER (Minister of Revenue): If the member wants to be getting more precise answers than this, then I'll have to go to officials. But what the tax system's trying to do is to differentiate between the parts of the use of that land asset, part of which is subdivisible land and part of which is a residence, to make sure that the part that is related to residential use—which is not a GST-able activity—doesn't attract GST, and that's achieved through apportioning value as between that part of the property and the part of the property that is being subdivided, which does or may attract GST. 