This measure is designed to raise about $44 million, on a current estimate, and what it does now is require for any transaction involving a business to sit down and do the complicated analysis and reach agreement on any transaction worth a million dollars or more. Now, as many of us now realise, you know, house prices in Auckland are worth $1.1 million median average, so a million dollars for a business is actually an incredibly low threshold. There's a higher threshold for residential property, but this strikes at the core of business transactions. And the requirement to agree the tax treatment and to agree it between the purchaser and the vendor is quite a lengthy one. 