In respect of the ACT member's question as to whether this will affect delivery of other services by Inland Revenue, they will be juggling between their different priorities, as they have often had to do during COVID periods, and they will use their judgment as to the prioritisation they give to their different functions. I'm expecting that their core functions will, by and large, remain unaltered, but there will be some reprioritisation. I am aware, for example, that they have put aside some of the compliance work they were planning early on in respect of the brightline test that was introduced by the previous Government and extended by us, and that has already been delayed because of priorities for other work, like administering COVID support payments. Those sorts of trade-offs have to be made within departments and will continue to be made over the coming years.