I think the big issue here—and it may be worthwhile for the Minister to explain what we mean by apportionment rules, but, basically, it means the difference between taxable activity and non-taxable activity. Again, maybe he can give us an example if it is relating to property development how that would work, and just in respect of this type of apportionment rule, there's, obviously, been a change. And, again, I'd just ask the Minister to sort of highlight what those key aspects are.