And then, if they don't do it, what would be the consequences for that? Are they going to be liable for further tax or penalties, or how does that work? And how would that complicate the system? And also, you're probably looking at your end-of-year balance dates, when there is a bit of a GST wash-up. Is this going to apply to that as well? If there's a 2 percent rule, is it theoretically on your last return or is it on the full year's returns? So I guess when you have a hard and fast rule like 2 percent in any tax legislation, it does create a lot of dilemmas around actual practicalities of how it works. And maybe it's better to have some flexibility in there where you have 2 percent and/or the department can use its discretion just for the sake of the department actually having to waste resources on small GST returns that may be incorrect, and also for the sake of taxpayers so they don't feel that the IRD's chasing them up all the time for minor errors, because 2 percent can be quite a minor error for a lot of taxpayers.