In respect of GST on outbound mobile roaming services, the committee heard a number of very, very smart people saying this is not necessary. They were strongly opposed to it. Chartered Accountants Australia and New Zealand said the changes were inconsistent with the destination principle. The proposals seek to impose GST on a supply which is consumed outside of New Zealand. That's the fundamental principle of the GST Act, which for 35 years has been lauded as the exemplar globally because of its comprehensive nature. There are very few exceptions to the tax on goods and services provided. One of them—well, it's not even an exception; it's zero rated—is exports, and this isn't even an export. This is something that is not even provided in New Zealand to a person who's in New Zealand. I mean, it breaches every principle of the Goods and Services Tax Act. 