Reinstating depreciation deductions is a positive step for business. It's going to encourage investment in the recovery phase, support productivity, and enable the capital costs of the seismic strengthening of the building to be depreciated. And, of course, by reducing tax for building owners, it will increase cash flow and stimulate the economy. This is not a temporary measure until we get back on our feet; it is, instead, a change to restore and correct policy settings.