Hon DAVID PARKER (Minister of Revenue): If a developer is involved in a transaction, then they can't pick and choose and say that for part of the transaction they're not a developer, because they're in the business. All of their revenue is related to a taxable activity, and therefore is caught. If they are not a developer, then different rules apply. If the member has a more specific question than that, in respect of wanting to dig into that second category, I'm happy to answer further questions.