Secondly, the regulatory impact assessment makes a number of references to the deductibility of interest. Now, we know that the deductibility of interest is not part of the SOP. The Government has said that they want to take further advice on that. But my question is: why is it there at all? And did the Government actually intend to include in this SOP provisions that would rule out in part or in full the deductibility of interest on residential rental property investment? 