Hon GERRY BROWNLEE (National): There is a clause in this part, clause 88, "Section 11 amended (Zero-rating of goods)", and in it, it talks about replacing in the principal Act, in section 11(8D)(a), the words "a supply that is" with "a supply that wholly or partly consists of", and paragraph (b), which says, "delete paragraph (b) does not apply". So you then go through subclauses (2), (3), (4) of that, and subclause (5), but you come to subclause (5), and it says "Subsections (1) to (4)"—that's above—"apply to a supply made by a person on or after 30 June 2014, except for a supply for which the person takes a tax position", and then it says, "(a) in the period beginning 30 June 2014 and ending before the date in which this Act receives the Royal assent; and (b) that is inconsistent with the amendments made by subsections (1) to (4)." Subclauses (1) to (4), of course, talk about changing the principal Act and then, of course, it all being backdated to 2014. What is the reason for that retrospectivity, or what is gained by that in this particular instance, and is it related to the previous zero rating of telecommunication services, or does it have a much broader application that might catch various activities unintended for such a broad net? 