I think this goes back to some of the questions that I have been asking all along and which, to be honest, have not actually been satisfactorily answered yet. What is contained within generally accepted accounting practice? How do those standards actually differ—actually make a difference—in this case between generally accepted accounting practice and what was in section 40 of the original Act? I think we do all agree with the justification for this bill, but we need to understand that the member who is promoting this bill to us, the member who is supporting this bill, actually understands those differences and that we can rely on that. Certainly, we can rely on the select committee process there, as has been pointed out earlier by Mr Simon O'Connor. But, equally, I would have thought that the member herself would have had some understanding of it going in or, quite reasonably, as we all do, relied on an expert to explain to her why this particular bill was needed and what difference was made in that case. 