Well, the departmental disclosure statement provides some quite revealing insight into it. No external or general public consultation has been conducted regarding the new tax rate proposal. No external consultation has been undertaken on the information collection measures—none. Wouldn't it have been OK to actually kick this to select committee? Get them over the Christmas break doing that consultation, coming back in February, passing it pretty quickly with a full couple of months to get what Dr Russell has just told us is a pretty straightforward process of upgrading the tax rate tables in payroll software—job done. But, oh no, what we have is a ham-fisted and rushed process. And when rushed processes are put in, we know in this House that mistakes are made and they'll need to be fixed in the future. 