Hon STUART NASH: Some small businesses will be looking to raise capital to keep afloat now and to recover in the future. Raising capital, however, may result in a change to the existing shareholder structure. Relaxing the loss continuity rules will ensure companies in this position can carry forward losses to offset income when they return to profit. Being able to carry forward losses makes the business more valuable and attractive to investors. Deloitte, PricewaterhouseCoopers, Chapman Tripp, KPMG, Chartered Accountants Australia and New Zealand, the Accountants and Tax Agents Institute of New Zealand, and many more private sector firms and organisations have all welcomed this change. As the Prime Minister and the Minister of Finance have said, we are constantly monitoring the situation for business and adjusting our support as required.