Hon DAVID PARKER (Minister of Revenue): Referring to recent contributions, in respect of the definition of "income", it is being amended and the purpose of that amendment is to better reflect the liable parents' financial capability to support. This does incorporate investment income now, including interests and dividends, for parents who are salary and wage earners; it already did in respect of non - salary and wage earners. In addition, there is no longer going to be the ability for the paying parent to offset losses carried forward from earlier years.