Now, we've had some—and it's customary, actually, with Dr Deborah Russell, and today with Barbara Edmonds—really interesting philosophical discussion about tax jurisprudence, if you like. One of the things that neither of them said about this whole idea that tax is made on income account is the question of intent. And I think we got a good description from Barbara Edmonds about that, and the case for a capital gains tax on capital account as opposed to income account—that's true—but, in order to have an income account, one needs intent; one needs to sell a good for a profit, with the intention of making a profit and paying a tax on that profit. And, for so long, the question of housing and profit and intent has gone to the intent on purchase, and that's generally the same with any capital good. We already have a tax on that capital gain if the intention was to sell it for a profit. Developers know this. People who do up and sell houses know this. People who claim that, when they purchase a rental property, that was their goal—they weren't, up until the brightline test, having to pay tax.