Hon DAVID PARKER (Minister of Revenue): In response to Andrew Bayly, I would quote Lewis Caroll who says, "It says what it means and means what it says." Just means something slightly different to what it used to mean, because it says slightly different things. So if I read from the section, clause 144, I think it's absolutely clear, because it means what it says and it says what it means. What it used to say was, if I read clause 144(1): in section 68CB(2), replace what it currently says, which is "income year (the first income year) and up to 2 further consecutive income years", with "income year (the first income year), the income year immediately before (the prior year), and up to 2 income years immediately after)". It's very clear.