Finally, the issue of purchase price allocation. I do want to commend my fellow members of the committee on this aspect of the bill, because this is something National members had a lot of concerns about—we continue to have concerns about. But that is reflected in the decision of the committee to have an immediate review of this section. The committee has recommended to put these new obligations under review within six to 12 months. And that's because of the very real risk that they will increase the compliance burden on taxpayers, that they will be unworkable, they could even result in some small-business owners and unsophisticated investors being at risk of breaking tax laws without any knowledge of how these laws are meant to work. So for people without lawyers, this is going to be a very difficult piece of law and we are very pleased that it will be reviewed in six to 12 months.