A large part of this bill is about the important task of just carefully managing that tax system up top, holding its integrity, all of which is important to New Zealand's economic recovery. There are measures in the bill which also support and encourage growth, and a good example of that is one named in the heading of the bill relating to feasibility expenditure. The Government's objective is to grow the economy and encourage productive investment, and we had previously heard from businesses that the non-deductibility of feasibility expenditure for ventures that didn't proceed was an impediment to that business investment. The changes to the tax treatment of feasibility expenditure aimed to remedy this aspect of our tax rules, which otherwise can deter productive investment. Businesses looking to innovate and grow might invest funds in determining the practicality of new projects and ideas, and, where that investment doesn't proceed, at the moment in some cases that feasibility expenditure is not deductible—sometimes known as black hole expenditure. 