What still confuses me, though, is the degree of breach of that clause, because it has in one particular issue an exception to subsection (6)(c) of new section GC 21. New section GC 21(11) states it doesn't apply to "an item of purchased property that is an item of depreciable property, if—(a) the original cost of the item for person A is less than $10,000; and (b) the total allocated amount for the item and for any identical property is less than $1 million;". Now, "depreciable property" excludes, in the definition, buildings, effectively. The previous Government has ruled out the depreciation expense as a tax deduction. And so, effectively, if I understand this correctly—and I'd just like the Minister to clarify this—regardless of the perception of an exclusion, a carve-out for property valued at less than $1 million, that isn't going to include any property whatsoever. I just want to make sure I have that understanding of the section accurate.