Hon DAVID PARKER (Minister of Revenue): My understanding of these provisions, as the member has already mentioned—it arises out of the M. bovis eradication campaign, which at times requires livestock to be destroyed, which then, because the farmer is compensated for the destroyed livestock, creates income for the farmer based on the compensation that the farmer receives. There are various ways in which already, under the tax Act, farmers can spread income across more than one year so as to avoid a peak that might put them into a higher tax bracket. The effect of this is to enable—in respect of a lumpy piece of income caused by compensation for M. bovis—the farmer to re-elect, if their prior election has become less favourable to them as a consequence of that lumpy revenue. So the re-election then allows them to cure that so that they get a more beneficial tax outcome.