It's also very inefficient, because not only does it create a regulatory instrument just to deal with one group of landowners, that then forces local government to essentially set up their own internal regulatory and administrative process to engage with these landowners, understand what the criteria are for them to apply for an exemption or a remission of their rates, and then to work its way through council's own finance and administrative and governance process so that local councils and their ratepayers can at least have some smidgeon of confidence that there's been an adequate process around it, although the outcome is not in question. 