DAMIEN SMITH (ACT): Thank you very much. I just wanted to get specific with accruals and the impacts of this tax policy going forward. As we're faced with a situation where it's in urgency, there's going to be no ability for public scrutiny. There's going to be no ability to get this through a select committee to actually analyse it properly and provide some rationale to the people of New Zealand about why this is actually better than the status quo. 