Hon DAVID PARKER (Minister of Revenue): I'm advised that there is no change to the underlying rules in that regard and that the existing rule is that if the amount is under $1,000 for a small business, they don't have to necessarily file a return, they can fix it up in the future. The only change I'm told that is occasioned by clause 153 is to make section 113A(4)(b)(ii) broader in that until this passes, there is an upper maximum that caps the 2 percent at $10,000, which is a small amount for a large business, and this therefore is a taxpayer-friendly change. 