I'll provide a brief overview of those proposed measures. Firstly, reinstating depreciation deductions for buildings. Before 2010, the New Zealand tax system allowed for deductions for building depreciation, but this was abolished in 2010. We propose reinstating depreciation deductions for non-residential buildings. This is intended to support businesses with cash flow in the near-term and assist with the broader economic recovery by stimulating businesses' investment in new and existing buildings in the future. It is not a short-term measure. The recent Tax Working Group reviewed the international evidence and concluded that industrial and commercial buildings do indeed depreciate. The Government believes that the current policy setting for depreciation deductions puts New Zealand out of step with other countries, creates a distortion of the tax system, and, most importantly, discourages investment in buildings. 