The test around "reasonable efforts" is a broad statement, and I think the reality is that that's going to have to go through a period of assessment through tax advice, etc., compliance costs that are to be brought into that, and, again, a lack of certainty. As speakers before me have said, it is going to exclude particular groups that we've discussed already: those who are undertaking military service overseas. I have the Devonport naval base in my community. A huge number of individuals who proudly provide service to our country in terms of our defence forces—those are the individuals that will be potentially impacted by this type of legislation change. Parents that are assisting their children to buy a home when they're going to university across this country will be potentially negatively impacted by this. 