NICOLA WILLIS (National): I just want to clarify how the apportionment that Minister Parker referred to in his earlier reply would work in practice. In the case of a family who rent their family home out for 12 months while they rent another property, how will you work out how much of the property's gain in value during the period of ownership would be attributable to that 12 months, and therefore the rate of taxation that would apply? That is, if you buy a house, you sell it after nine years, you've rented it out for 12 months, how do you work out which part of the gain in value occurred during the 12 months you were renting, and therefore on what basis is the additional tax apportioned? That's a specific, practical question that I wish to understand.