So the bill's general policy statement has a couple of problems. It's at this point I'd like to unpick some of the issues to look at how in the future we might be able to address some of the problems this bill has raised. How a business is expected to be forced to change its accounting methods is critical, but given the vast majority of those small businesses—and everyone will have one in their electorate: a corner store that sells second-hand goods, or is a pawnbroker and takes goods from people and sells them on their behalf. The accounting methods in those stores will be hugely variant, depending on where you go in the country and depending on the size of the business, and quite often those businesses are owner-operated. They are small-business people who are often semi-retired, or running a shop and able to run—and the ones in my electorate I can think of don't even use EFTPOS, in some instances. So wanting to introduce a nationally standardised, electronically monitored system of tracking and tracing second-hand goods is admirable in its ambitions, but in its practicality is questionable. 