Hon DAVID BENNETT (National): Thank you, Mr Chair. Thank you, Minister, for responding to that last question I asked of you. The 2 percent—you basically said it was a hard and fast rule. So anything above that you have to redo your return and, basically, adjust it. That seems rather unfair for taxpayers that just—say they had a marginal—they might have had $100 out on a reasonably small return, and that could actually be well over the 2 percent if it was on a small taxpaying amount. Are you telling me that they then have to file an amended return before the next return? So if they're on a two-monthly taxpaying basis, for example, and so you don't have to, the official advice, basically—he's looking like he's shaking his head, saying you don't have to. But from what the Minister said, he indicated that they may have to remedy that immediately. And if it is in such a case, then that would be, I think, quite unfair and quite difficult for a lot of small GST payers, if they've got to have that kind of regulation on them.