NICOLA WILLIS (National): I wish to return to this issue in Part 3 around the GST treatment of mobile roaming services, because this was something that we explored in the select committee and we weren't really able to get to the bottom of the rationale for the changes. Essentially, this imposes GST on roaming services in a way that it hasn't been done previously. It's a new tax, and what I want to understand from the Minister is what work, if any, he or his officials have done to judge how much revenue this new measure will bring in and how that marries up versus the additional compliance costs that will be created in chasing that revenue and, specifically, where those compliance costs will fall, because it has been my understanding that the compliance costs, in order to gather that GST will, in fact, fall particularly on telecommunications providers so that the people who are going to have to chase this revenue on behalf of the taxpayer are actually the private companies whose customers are affected by it. 