One of the vital things about this piece of work has been the lost super in Australia. I don't think people recognise this, but this is actually a $2 billion revenue problem. We must allow for greater portability of retirement savings from Australia. Treating the Australian Taxation Office (ATO) as a compliant Australian super scheme points in the right direction, and there are significant moneys being held by the ATO. Finally, we've made good with farmers—amendments to allow taxpayers to spread their taxable income over a six-year period when that income relates to the culling of livestock, to better match the cost of purchasing replacement livestock and the stock recalled, is a very positive and fair outcome for the farming community.