I referred to Ms Turner's very excellent advice to the committee, the select committee, and I want to turn to that again. In respect of purchase price allocation, it's relevant to an amendment, a tabled amendment that I'm about to put on the Table, and I appreciate the Clerk's assistance with the drafting, because I hadn't noticed that the Minister had already amended the commencement date for section 40 of the Act, and that's in relation to purchase price allocation. Bear in mind, Ms Turner's comments that she made, which I quoted in Part 2, to the significant changes and the risk of unintended consequences, is "it is impossible to identify and deal [with] every practical situation to which … changes may apply. … For these reasons, I concur with the cautious approach recommended by officials." Well, that rings a bit hollow right now.