LAWRENCE YULE (National—Tukituki): It's a pleasure to speak to this bill—another one where there is universal agreement across the House. It's actually a very simple piece of legislation, but it is important, because we sat at select committee and we listened to the double-up of financial reporting standards, the requirement for people to spend extra effort, money, time, and resources in meeting two standards when, fundamentally, only one standard is required. We also heard at the select committee that a number of the filings of returns were technically probably illegal and they needed to be tidied up. So this bill has some sort of retrospective parts to it which make that right.