When I say that this bill is a missed opportunity, it's, unfortunately, a missed opportunity because it doesn't tackle those far more fundamental issues inside of our tax system. Whilst, again, the National Party has been banging on about the fact that this is really unfair that we're extending this brightline test, it is, of course, the case that of the 35 OECD countries, Aotearoa New Zealand is the only one without a capital gains tax. In fact, I'd say, philosophically, that all of us should agree that there should be some form of simplicity inside of our tax system. When we're talking about things like income earned on capital gains, it is, of course, the case that within the Income Tax Act, it was intended that those who were earning income on the sale of capital were supposed to be paying for that income tax. That is, of course, the reason that the former National Government introduced the brightline test in the first place. This is again why I would say to my Labour colleagues on this side of the House that this is a missed opportunity to not just straight up implement that simplicity in a capital gains tax.