Hon DAVID PARKER (Minister of Revenue): Thank you to Deborah Russell for that question. It is a significant change and, from memory, I think the cost to the Crown is $60 million of this change, because there will be more losses able to be carried forward that were previously forgone. The theory behind it is that, in order to protect tax losses, some companies are not accessing capital that they need to grow and to employ more people, even though the nature of their business is not changing. They're caught currently by the numerical rules as to maintenance of a certain proportion of existing shareholders. If it's disrupted by more than a set percentage, then you can't carry the tax losses forward. If they haven't got the capital themselves, and they're reliant on new sources of capital from new shareholders, they've got to choose between losing their tax losses and taking that additional capital, even though they need the new capital. So we're trying to encourage that and the development of the economy, and extra jobs and extra economic activity, by allowing a less numeric approach, which, as the member has properly identified, is assessing whether the nature of the business is changing rather than a numerical change in shareholding. 