MICHAEL WOOD: —and we can understand why that is. The member opposite is right—from time to time, the Government has. So, for example, during the recent events in respect of COVID, when the Government has tried to provide tax relief to small businesses, for example—really important measures to support their cash flow, keep small businesses and jobs going—we did put that through in a retrospective way. It was an emergency legislation; it was debated in the House. The point that Barbara Kuriger made was debated, and it went back and forth, and there was an understanding of why that is. I think members on that side of the House might have supported in the end. But it needs to be debated—that's my point. If you're going to do something extraordinary as a Parliament like make law that goes backwards—and here's the point about it: when you make law that's going backwards, you're covering a period where people didn't know that that law existed. That's the problem. It can be resolved, there can be good reasons for it, but that's the legislative problem that needs to be worked through and explained in this debate.