And then the other question, which related to the same provision, was about the penalty for an offence under this section, and that's a penalty of $5,000, and I just wonder where that figure was derived from. Because it seems to me at least theoretically possible, without having done any numbers to support it, that the value of the tax evaded might be higher than $5,000 if there was sufficient revenue for that to be the case. So any guidance that the Minister can provide in that regard would be much appreciated.