SIMON WATTS (National—North Shore) (remote): Thank you very much, Madam Chair. Two questions, if I may, in building on some excellent contributions from my colleague Simeon Brown. I refer you to clause 4 and new section 42D in regards to when assessments may be issued. I'm interested in a little bit of context from the Minister just around some of the considerations around enforcement of these assessments, and, in particular, the practicality of enforcement, taking into account such a short period of time at which these changes will be in effect, which has been noted as three months. So that's the first question. 