However, we also want to ensure there's no obstacle to new supply. So the bill proposes exemptions from the interest limitation rules for land businesses, property development, and for new builds. There are also proposed changes to the brightline test for the benefit of residential land. Also, the bill makes owners of new builds subject to a five-year brightline period, reducing that from the 10-year period before this bill passes. It proposes limited extensions to roll over relief from the brightline test for some common ownership change scenarios where the economic ownership has not changed or is materially the same as it was before. 