And, of course, this also, under proposed new section 141EE—there we are, I'm just finding it here, which I thought I had but I can't. Excuse me, Madam Chair, I'm just trying to find the clause I was looking for. I know what I was going to refer to. So this is obviously quite a significant issue, but my first point to the Minister is: how significant is this? This is obviously something that's been inserted into his bill. So what's the IRD been saying about this issue? Is it now becoming increasingly widespread at point of sale? Is it only a point-of-sale issue, or is it something that is now we're seeing other mechanisms or methodologies to try and undermine the tax system? I think in proposed new section 141EE, if this is a significant issue, why there is only a $5,000 penalty? Where did that come from? Whether that's changed or not. Depending on the answer to the first one, the first part of that, whether it's a significant issue or not, whether, in fact, $5,000, which is an all-encompassing fee, is actually appropriate? What consideration was given to whether or not to change that fee? So, very interested just to hear from the Minister on that particular issue.