Hon DAVID PARKER (Minister of Revenue): Thank you. My understanding is that the Commissioner of Inland Revenue and the people who conduct the affairs of the department on her behalf already have had discretions to waive penalties. They didn't have the discretion to waive use-of-money interest, and the Government thought that, in the context of COVID, it was appropriate to extend the discretion of the revenue department to waive interest. There does need to be some incentive to pay tax on time—it would be unwise to give everyone a waiver of interest, even if they didn't need it—so there is an obligation for this to be done on an individual basis by people applying to the department for the exercise of that discretion, which is being widely used at the moment. The department's not being niggardly about this; they are using their discretion quite frequently to give people time to pay their taxes and waiving interest, in that regard. Indeed, the extension of these powers has actually been recently triggered by another Order in Council, if I remember correctly, which went through Cabinet very recently. 