Hon DAVID PARKER (Minister of Revenue): Thanks, Madam Chair. The Inland Revenue don't think the universal rule in respect of shareholder advances would be fair. Therefore, they think that the circumstances of the individual have to be taken into account. How that occurs in practice is if someone thinks that their former partner or the parent of their child is avoiding obligations by constructing their affairs in the way that understates their real income, they can apply to the Inland Revenue for them to do an assessment, which could look through sham transactions. Similarly, the Inland Revenue Department can initiate those things of their own volition if they think it is necessary. And that is why they chose not to adopt a rule.