Of course, the Minister himself has outlined that this bill broadly does two things, the first of which is to implement targeted measures for those economically impacted by COVID-19, particularly business and small business. The second is measures to address regulatory compliance issues that COVID-19 has prompted or exposed, particularly pertaining to that first broad subset of issues. We have, of course, loss carry-backs, which the Minister spoke to in quite a lot of depth, which is, basically, access to previous tax payments as cash refunds from a forecasted loss offset against the tax paid on profit from the previous year. There is also administrative flexibility for Inland Revenue, and tax treatment for New Zealanders who are stranded overseas during this pandemic.