Circumstances change, as I said earlier, and the tax system must move to reflect that. An obvious example is that, of course, of COVID-19 and now the Delta variant. The bill consequently proposes removing the time limit from the COVID-19 information-sharing provisions that apply between the Inland Revenue Department and other agencies. This is designed to ensure that agencies are able to continue sharing necessary information throughout the pandemic. This, of course, enables initiatives that support New Zealand's recovery. An important part of the tax system is to uphold the integrity of the tax system. The bill proposes a series of measures to improve the integrity and fairness of local government taxation. It will prevent local authorities effectively transferring the benefit of their tax exempt status to their, sometimes trading, taxable council-controlled organisation. If you don't remove that, you create a competitive disadvantage for companies that are competing with those council-controlled organisations.