This has been a long process with this bill. It started in 2017 with a discussion paper issued by the Inland Revenue Department, and, of course, people fed into that discussion paper and a policy was developed from there. So the work was kicked off by the former National-led Government and carried on by the previous coalition Government and now by the Labour Government. The legislation was drafted and it was ready for its first reading—or I think the first reading might even have been part way through—when we were hit by the COVID shutdown. What that meant was that the bill could not complete its first reading and it couldn't be referred to a select committee. So it just slowed the whole process down. 