A feature of the original proposal was to claw back past deductions for unsuccessful feasibility expenditure if an abandoned project was later reinstated. The committee recommended that that clawback period be limited to seven years. We agree that this is practical, because that aligns with the business records rule in the current law. So businesses will have records that go back that far and we agree with that recommendation. The clawback measure is an integrity measure necessary to protect the integrity of the tax system, but we don't really need to go back any further than five years.