Hon DAVID PARKER (Minister of Revenue): Dealing with Brooke van Velden's question in respect of new section 19N in clause 19 of the bill, I'm advised that the provision at subclause (4) is a replication of an existing provision in the Goods and Services Tax Act, so it needs to be restated in accordance with the new, more flexible rules as to tax invoices, or their equivalent supplier information. The existing law has an exception in respect of rebates—the amount that's being rebated under a Pharmac agreement to Pharmac—and that's just being carried forward in this provision. So there's no substantial change. 