Hon DAVID PARKER (Minister of Revenue): I'm advised that that apportionment has to be done anyway, because there is part of this activity that is taxable, as a subdivision, and part of it that is not, from the GST point of view, because it's a personal residence. So that need to distinguish between the two already exists at law, so there's not an additional compliance cost; it's just trying to make clear the apportionment rules.