As we've heard from a previous speaker, Andrew Bayly, National oppose this bill. We oppose this bill for four key reasons, and I'm going to spend a little bit of time going through those. But firstly, I do wish to acknowledge the Finance and Expenditure Committee, of which I am a member, for the work that was undertaken on this bill. I acknowledge the officials and the specialist advisers and all of the taxation and special interest groups that provided submissions through that process. While we heard a number of your submissions, it is regretful that we weren't able to get the numbers to change this, but we'll talk about that a little bit more as we go through.