There are in Part 2 two new provisions being proposed which clash that I want to highlight. And one is around the way the main home exclusion operates. In Part 2 as it is set out, the main home exclusion is that main homes aren't subject to a capital gains tax, the brightline test of five years, as it was to be in Part 2, does not apply to them. But what we learnt today is now actually the SOP will interact with this to erode that exclusion. It's my understanding that the changes being proposed by the Government today will mean that if, for example, a public servant who owns a home in Auckland decides to take a secondment at one of our public agencies in Wellington for three years, and during that time they wish to keep their family home in Auckland, then what will actually happen if they are renting in Wellington is that they will then be subject to the brightline test if they sell that home in Auckland at a subsequent date, because they haven't been living in it. Now, the reason this is relevant is that Part 2 specifically details the way the main home exclusion is to operate. And we now understand that, as it's set out in this part, it is to be amended by SOP 23, and I think it's important that the Minister highlight why this change has been made, because it has been very significant to New Zealanders the way their main home is excluded from capital gains tax. It seems to me that this could be a capital gains tax by stealth on the family home.