ANDREW BAYLY (National—Port Waikato): So, if that is the case, the purpose of clause 25 is really to say that the disposal of land that the person has acquired is a zero-rated supply. So that is the non-taxable element—that is the private-use component of it. But, in terms of the component that is taxable, there is now a new definition in subclause 6(b), which says, "for a disposal to which paragraph (a) does not apply,"—that's the paragraph above—"the amount that, when added to any deduction already claimed, produces a total amount equal to the amount of the full input tax deduction on acquisition …". So maybe the Minister can just explain the new cap rules on that total amount of GST that is payable or claimable.