ANDREW BAYLY (National—Port Waikato): So can Minister Parker just clarify what he means by that statement about tax avoidance? Does he agree that using a trust structure where money is paid out to beneficiaries, albeit maybe at a lower tax rate—is that legitimate, that practice? But, secondly, what would stimulate the Minister contemplating an increase in the tax rate on trusts as a result of tax avoidance? What does he mean by the statement "tax avoidance", other than the practice that would generally happen in a trust?