Changes can also arise as circumstances change. The tax system must, for example, adapt to changing technology. Business practices change too; so must the tax system if we want to minimise compliance costs for businesses. So some proposals in this bill relating to this generally aim to make life a little easier for businesses. A good example is that of cryptoassets. The designers of our tax system never contemplated cryptocurrencies and other types of cryptoassets. We want to ensure fairness in the tax system. We recognise that cryptoassets have a growing role in the economy, so we want to ensure that people using cryptoassets to invest, develop new products, or raise capital are not obstructed from doing so because of our GST rules.