Hon DAVID PARKER (Minister of Revenue): Thank you, Madam Chair. If I could respond to the questions that have been raised by David Seymour, the best estimate of the Commissioner of Inland Revenue is as set out in the statement that the member has already quoted. That includes an allowance for tax avoidance. The tax avoidance may be less; it may be more. But it is the best estimate of the commissioner as to the likely outcome; so the figures that are there include some allowance. 