Within my time in this House, the tax depreciation rates on fit-out within buildings have changed demonstrably, and the question is: will there be a scenario where the purchaser and vendor do necessarily have to treat the purchase price and the sale price differently for tax purposes? Probably. What I do say is an improvement—and I appreciate the Government responding to the submitters and the select committee's call—is that in the bill when it was introduced, the disallowance of a deduction and the valuation of the purchase effectively at nil for all time has been amended by the bill so that where there is a dispute about what the appropriate purchase price allocation should be, then there isn't a deduction until that dispute is settled. That will certainly motivate people to get a settlement either with the vendor or with IRD, but I think it is some improvement, albeit that I still have those concerns with purchase price allocation.