Hon DAVID PARKER (Minister of Revenue): If I could quickly deal with the latter point first again: sometimes a shareholder advance will be advanced by a company that's making no money and there is no income, and a shareholder advance shouldn't be taken into account for parent contribution purposes. On other occasions, that won't be the case, so I don't think a universal rule would be practical. In respect of the value that employers bring to this, yes, we do value that. I don't think the bill takes any different stance to that which was proposed by the then National Government when they started this work, which envisaged that liable parent contributions would be collected from people's wages and salaries. The impost of that on employers in practice is actually lower than it was in yesteryear, because these things are so much easier to do via software that enables it.