The fourth element of the bill relates to changes within the Goods and Services Tax Act. National supports the modernisation of our GST system. The issue that we have, particularly—and this was echoed by a number of submitters, as well—is that we need, and individuals require, a lead-in to implement the modernisation, particularly around information requirements for GST. We would have liked to have seen some practicality around providing additional time for people to implement these changes in regards to modernisation.