SIMON WATTS (National—North Shore): I thank the Minister for that response and context in terms of that, so I appreciate that. I want to move now to clause 169, which is part of Part 4 of the Act, which is in regards to section 183ABAB—amending "Remission of interest for taxpayers affected by COVID-19: general rules"—and that broadens out to clause 169B, which talks about some of the implications around the timing around that remission element. I guess why this is important in this context is—and the Minister will, no doubt, be aware of some of the conversations and ideas that National put up in regards to loss carry-back and the implications on businesses of losses that were incurred as a result of COVID-19; losses that were primarily outside of the control of businesses—they're just the reality of having to operate under the impact of COVID-19, which for many businesses, and particularly in hospitality and parts of retail and travel, have been absolutely catastrophic. 