This was, when it came in to the committee, quite a punitive change where, should there not be agreement on the allocation of purchase and sale price between the vendor and the purchaser, then, effectively, the tax department had the right to, effectively, rule out and consider at nil value the purchase price, essentially removing the deductibility of the expenditure—probably depreciable expenditure so it would be depreciation deductions over time. And rightly so, the committee recommended, and the Government's agreed, that that wouldn't be a permanent change and that the bill, as it now is, that we're considering—completely rewrote those clauses to include the fact that it could be treated as nil until the purchaser and the vendor came to some agreement. So if the deduction was disallowed in one year, it could still be deducted in the future once that agreement was reached. I think that's appropriate. 