Now, there are some good changes, and they were laid out by the Minister, and there are some changes to the bill as it was introduced that I think constitute an improvement. The purchase price allocation framework is problematic, and I think what we will see is tax planners and tax accountants doing pretty well out of this change as they work with their clients to make sure that the tax—not advantages, actually; that tax planning is such that they are not penalised by these changes. There are scenarios where it may well be quite appropriate for the vendor and the purchaser to treat those transactions differently for tax purposes. The vendor, particularly if the assets have been held for a long period of time, will have been subject to different, for example, depreciation rates.