New Zealand is one of the best nations, or jurisdictions even, within the world in which to operate a company or a limited partnership. We have a largely rational and comprehensive regime. That is important so that those who are operating those two particular types of legal entity can experience the certainty that they need to be able to conduct their affairs in accordance with the rules then that they set for themselves but within the broader legal framework, and, in particular, there should not be any loopholes or unintended anomalies within the system. There is currently one such anomaly. This was highlighted to me when I was practising as a lawyer, and it has more recently been brought to my attention as a member of Parliament as something that had arisen in relation to the affairs of another person or persons—legal persons, actually, rather than natural persons. 