Hon DAVID PARKER (Minister of Revenue): I now have an answer to the Hon Gerry Brownlee's earlier question. This, I am advised, is a taxpayer-friendly provision. It's got nothing to do with GST on roaming services. It's about the zero rating for commercial land leases, and under New Zealand's GST system, we zero-rate sales of land between GST-registered businesses. The zero rating also applies to the transfer of lease agreements on commercial land as these are types of interest in land, and these remedial amendments are proposed to ensure that the compulsory zero rating rules that apply to leases of commercial land work as intended. 