I'll just refer here to the select committee report. The committee here notes that "The bill as introduced does not state when the proposed changes would come into effect. We think it is important to make these transitional provisions clear. We propose that the changes would apply for a financial year that was in progress or recently completed when the legislation commenced, as well as for future reporting periods. We therefore recommend adding clause 4A"—which we'll get to later—"which would insert new section 4A, setting out the transitional provisions in Schedule 1AA." I think it is worthwhile, given that we're having a good debate and really getting into the details of this bill, to hear from the member in the chair, Parmjeet Parmar, about what the rationale was in the first instance for there not being a commencement date. It is very unusual.