After dinner, you and I, Minister, can have a lovely conversation about the difference between income tax and capital gains tax, I'm sure. But the issue is, I want to specifically ask about this exemption—because it's unclear what it means—around if someone builds a house, they will only be subject to the five-year brightline test, as opposed to going into the new regime of 10-year brightline tests. So my question is (a), I don't understand how that provision works, but, secondly, if you were really genuine about trying to get people to build new houses, then you would allow them to build the house and sell that property so it goes onto the open market, so we can get first-home buyers into that property investment, get them on the ladder. What we've done here is continued to put a barrier in terms of (a), whether people want to build a new house, because if they do, they know they will be captured still by the five-year brightline. Why didn't you get rid of it? Why is it even at five years? Why didn't you address that issue? If you're really committed to seeing new builds, which, in the main—most new builds are undertaken by small building firms, individuals, and mum and dad investors thinking that they can do something and actually create homes for future people to live in. 