Hon Dr MEGAN WOODS: As we went through the design phase of the R & D tax incentive, between the initial proposals that were put out and the final design that was legislated, we worked extensively with the software sector. I think what we do have in New Zealand is a gold standard for an R & D tax incentive for what is permissible in terms of software development. What we will be funding is the creation of new knowledge. What we won't be funding is business-as-usual coding activities.