Hon DAVID PARKER (Minister of Revenue): In respect of this last question raised by Nicola Willis, it only applies to properties purchased going forward subject to the 10-year rule, so it doesn't have any application to the five-year test. In respect of the apportionment, it's a fraction of the rented period over a year as a proportion of the total period that the property has been held, assuming it's less than 10 years.