Hon STUART NASH: The loss carry-back scheme means that businesses will get a refund from some of the tax paid in the previous year. The changes mean tax could start flowing to businesses, via the tax system, as early as next week. Tax refunds will be a cash lifeline for businesses with non-wage fixed costs, like rent, interest, and insurance. Some don't want to take on extra debt with a bank loan. Without this support, these otherwise viable small to medium enterprises may be forced to close. Many small and medium businesses are feeling the pain now. We are moving urgently to get tax into their hands as quickly as possible. As the Prime Minister and the Minister of Finance have said, we are constantly monitoring the situation for businesses, and adjusting our support as required.