Therefore, the bill proposes that the buyer and seller be required to use the same purchase price allocation. We don't want to be unduly onerous, but we do need to provide clarity and practical rules for businesses to follow so that both parties' allocations are consistent. The amendments will apply to sale agreements entered into on or after 1 April 2021 and should prevent the revenue losses we're currently seeing from improper allocations. This is a measure aimed at preserving the integrity of the tax system.