It makes a lot of sense to actually refer to the history of the brightline test in this country and in this law in particular. It appears as though there is some confusion by virtue of the contributions in the debate so far. So the brightline test as has been well elucidated by the Minister and others is something that was introduced by the former National Government in, I believe, 2015. Prior to that, inside of the Income Tax Act there was something known as an intention test, where if you intended to sell for capital gain, then you should be taxed on that income. The problem, as was identified by the IRD in multiple reports and annual reviews and otherwise, is that it was incredibly difficult to apply this intention test. That was the reason that that brightline test was first instituted by the former National Government. It obviously then was extended in the first term of this Labour-led Government, and now is seeking to be extended once again. But as I've already alluded to, the problem right now when it comes to housing, when it comes to wealth, when it comes to inequality in Aotearoa and how it is continuing to compound is that the housing crisis is no longer necessarily just one of people flipping properties; it's of people hoarding properties. What we know is that this extension of the brightline test is not going to solve that problem, and Treasury's advice says exactly that.