It has been an agreed principle across the Labour and National Parties that the main home that someone resides in should never be subject to a capital gains tax. The only circumstances in which it has ever been the case that someone's home that they live in would be subject to a brightline test is where they are engaging in regular transactional activities in order to make speculative gains from selling property. But what we see in this bill tonight is a step further—now we're seeing that that exclusion for main homes is not as it used to be; instead, if people are no longer living in their home for a period of more than 12 months, then their home is instantly eligible to be affected by the brightline test. Now, this is significant because it is not uncommon for people—for example, for work—to need to move to another city for a period of time and not to live in their main home. There are many New Zealanders. 