Now, all of this is complicated, and it's very difficult to ever get the tax system to tax everything absolutely perfectly. But over a long time, we've allowed, significantly, over-deduction of interest on residential investment property. This has caused investor demand to massively increase and squeezed out first-time buyers. So the Government's decided to act by removing the ability of investors to deduct their interest. For clarity, that interest can still be deducted against profits under the brightline test because that's fair too. The objective is to reduce investor demand for existing residential property and, thus, make it easier for first-home buyers to successfully compete to purchase a home. 