ANDREW BAYLY: I want to continue my question last time to the Minister, which we haven't yet had a response to. I talked about the purchase price allocation method—how there had to be an agreement around that, and they had to be aligned, and it was for a small threshold. One of the things that we actually did cover in the Finance and Expenditure Committee was, in the event of a vendor making a unilateral allocation, there couldn't be an allocation that was below the vendor's tax book value. I was trying to allude to it, but it's all a bit pointy headed, but this is where you have different treatments between a vendor and a purchaser. A vendor might have a certain tax treatment that they've applied to that asset. The purchaser may have a different and very legitimate approach to the way they wish to account for that asset. However, this bill changes that and forces them to come to a conclusion.