As regards the question of the $1 million threshold, I acknowledge—and I should actually just take a moment to say thank you to all of the submitters who came along to the Finance and Expenditure Committee and were very fulsome in their submissions and answered the probing questions of the committee—at least like to think they were—and also to advisers who assisted us in this work. This was one question that came up, as Mr Bayly noted. Residential properties, by and large, are not a taxable asset, and most people who own a residential property aren't paying tax on them, so we can put the threshold very high. But in terms of businesses, small businesses even, whether it be a cafe in the mall or a mechanic shop, they may be being bought and sold for $700,000, $800,000, but once they hit that $1 million threshold, these rules will kick in, as they should, because the tax on those assets—the tax or the tax deductions claimed for depreciation and the like—can be very significant indeed. So it's quite appropriate that there is a threshold there, and $1 million is entirely right. I must say, I would be surprised if people with businesses like that, who are buying and selling them at the $1 million threshold, were not getting professional advice already and were not already allocating purchase price in one way or another. 