SIMON WATTS (National—North Shore): I appreciate the question that I asked in regards to income tax was probably reasonably complex, and I acknowledge that officials, no doubt, are beavering away and coming up with a simple response. So I want to buy a little bit of time just for the officials to be able to advise the Minister in regards to the question I raised on Part 1, clause 11(3)(a) and (b), in regards to why it's three financial years and what the implication is around COVID—and I'll keep going. 