The other one—and the Minister omitted to talk about this, I think—is the M. bovis situation. So many of our farmers around the country, unfortunately, have suffered from M. bovis infections of their pride and joy—their cows, particularly, because that's their breeding stock—and that's necessitated them, at the direction of the Ministry for Primary Industries, to have that stock slaughtered. I think it's only fair that because you get a payment assessed by the Government in terms of what your stock are valued at, you get a lump payment. And, of course, for tax purposes that means that you've got big revenue in that year, and, therefore, consequently a big tax bill. As Madam Speaker will know, this is all about fairness and equity and, of course, helping our rural communities, which is vitally important. So what the bill caters for is to allow for that revenue and basically the tax obligation that underpins that to be spread over a number of years so that the farmer is not disadvantaged through the unfortunate introduction of M. bovis into New Zealand.