Another integrity measure relates to the taxation of land, and the bill proposes amendments in relation to investment property which we believe are necessary to ensure that the current tax ceilings are fair, balanced, and support productive investment, which will be relatively better off as a consequence of these amendments. Currently, there are exemptions from land sales tax rules for taxpayers who sell their home or business premises. These exemptions are not meant to apply to people with a regular pattern of buying and selling their home or business premises. The bill proposes to make that clearer by extending the regular pattern restriction rules so that habitual buyers and sellers are taxed on their property sales. Again, the committee's recommended a number of improvements to these amendments, clarifying in the legislation the meaning of "significant involvement or control", and also that unoccupied property is within the scope of the Act. 