Hon MICHAEL WOODHOUSE: —of public notice, public submissions on this, and no apparent communication or consultation with the tax community, we are going to be ramming this through under urgency. But there is going to be a broader debate, I think, now, not only on the Supplementary Order Paper but on the substantive issues that have been considered by the Finance and Expenditure Committee and by submitters, and I want to start by referring to the amendments to new sections GC 20 and GC 21 of the Income Tax Act, set out in clause 40, that of purchase price allocations. 