Hon DAVID PARKER (Minister of Revenue): I don't know what the history of the $5 minimum was, and maybe its history goes back to when these things were a lot more manual and there was a lot more work to it. I don't know, but I do know that there's a policy agreement that is that it's an unnecessary impediment to people maintaining compliance with their obligations, and the policy rationale is that it's an unnecessary penalty that actually puts a lot more people in a material way in breach, and 2 percent without a $5 minimum is a better remedy, and so that's where we end up.