Other investment that we want to encourage is research and development. Like other businesses, research and development performers will be struggling. We want to ensure that these businesses continue to innovate. Such businesses will be part of our recovery. To help support businesses' research and development, we're proposing to bring the broader research and development refundability rules that would have applied from the next income year forward to this one. Without this measure, R & D performers facing a very difficult future might be forced to scale back their R & D programmes to stay afloat. The loss of these programmes would cost jobs and reduce innovation, and that would hinder our recovery once the global situation has stabilised. This measure will provide a much-needed cash injection to these firms and allow our R & D businesses and its sector to better weather the storm, protecting New Zealand jobs and ensuring a smoother recovery.