Hon DAVID PARKER (Minister of Revenue): There's no change in the underlying principle here, which has been around for a long time. The threshold is calculated to reflect the maximum income that someone on a benefit can earn, including their benefit plus their allowable earnings in addition to their benefit, taking into account the abatement of their benefit caused by those additional earnings. That overall figure is then calculated and the minimum family tax credit is calculated at $1 more than that figure so that, in theory, the person in work will always earn more than someone that is on a benefit.