The second area that this bill deals with is deductibility of feasibility expenditure. And while we acknowledge it's a positive step forward to be allowing for more of this, this is a very narrow, narrow version of what people were expecting to see with this tax treatment, and it's particularly relevant in a time when we have businesses who are trying to pivot because of COVID, because of the global pandemic, and many of them are investing in other entities or other ventures. For example, you've got restaurants who have decided that really they're going to focus on a takeaway arm or you've got businesses that have really pivoted to do a different range of online things. And the way that this bill constructs deductibility for feasibility expenditure, those sorts of activities won't be able to get the tax treatment that would allow more businesses and investors to have confidence about innovating and pivoting in these COVID times.