One of the things that, as a committee, we talked about is that we were worried about distressed sales. Hey, we're in the middle of COVID. The Government has borrowed $40 billion and, actually, there's a few businesses in distressed sale. And maybe if Mr Nash did something, we'd actually talk about tourism businesses, who are definitely in distressed point of sale. They are in the process, and we know it because our good member from that area has told us. Down the West Coast particularly, a number of them will be closing, and this is why this part of the bill that the select committee looked into requested that there should be some forgiveness around those in a distressed sale situation—like a tourism operator, as I've said. There are many transactions where the actual market value of the taxable property being sold is less than its tax value.