The other aspect I'd like to ask the Minister around is the lead time in order to implement the changes. My colleague Andrew Bayly just spoke about a number of questions in regards to clause 26, replacing section 24, with regards to the changes around the tax invoice portion. Again, my question here is around the timing of the implementation of these changes, which, I think we would agree on both sides of the Chamber, are modernisation changes to the GST scheme, which were not in play in 1985. But with changes comes a time required for that lead-in to convert from one process to another, and for those taxpayers, I think that will, in effect, click in on 1 April, then that time line isn't that long. So I'd appreciate a little bit of feedback around that process and whether any consideration would be given to provide some extension of time for those taxpayers to meet what, for some of them, will be reasonably significant compliance obligations. Thank you, Minister. 