In terms of the retrospectivity, the proposed remedial amendments apply retrospectively as from 30 June 2014, as that's the date when the provisions that are being amended first took effect. So the fix goes back to that date. There is, however, a savings provision to preserve the tax positions of any taxpayers who took tax positions based on the provisions that existed prior to the proposed remedial amendments. So my understanding is that no one will be worse off and some people will be better off. 