Hon DAVID PARKER (Minister of Revenue): Thank you, Mr Chairman. My understanding is that, yes, it is dealing with subdividers or developers of land who are furthering a taxable activity of developing land or dividing land into lots, which is the description at clause 25 of the bill, if I'm referring to the clause that the member's interested in. I think I am, but, if I've got the wrong clause, let me know. And in respect of the apportionment, to ensure that people are not overtaxed, then there's a division or an apportionment between input tax deductions so that the disposal of a mixed-use asset, which is one that's used for both taxable and non-taxable purposes that have appreciated—that they're not overtaxed. The cap will continue to apply to the land disposed of by the property developers as an increase in the value of which they dispose of is connected to their taxable activity, which is property development.