We're not talking about orthopaedic surgeons earning a million dollars a year; we're talking about Joe and Jill the plumber, the garden maintenance person, the electrician who may have been in a sole trader situation and had been given advice by their accountant or lawyer to say, well, look, that could lead you to a couple of situations, not the least of which is a personal liability that might accrue, which wouldn't be the case under a limited liability company, but the effort that would be gone to, which would also have the secondary impact of a lower year-on-year tax rate, may now become very much in focus. I have no doubt that it's not an avoidance strategy but simple tax planning and personal estate planning that the Minister himself, I'm sure, embarked on from time to time in his practice as a lawyer in Dunedin. That was just the observation; it went longer than I thought it would.