So if we are to adopt a consistent principle of taxing once, we should tax overseas people on their telecommunications charges here, and not impose GST on global roaming charges when New Zealanders are overseas. That would be the correct way to fix this, not what IRD are recommending. I'm not sure what the two-way trade is in global roaming charges. It probably favours the overseas telecom providers, given how much they blimmin charge us when we get overseas. Actually, to the degree that there is more or less the same number of people coming and going, it's probably revenue-neutral, but it's in principle a much purer approach to apply GST on domestic charges used by overseas people coming here, and not on roaming charges used by New Zealanders overseas. 