The bill contains other measures to ensure that the tax system continues to be applied as fairly as possible. It confirms rates of income tax, including the 39c rate on incomes over $180,000, and we believe that this is appropriate that higher-income earners pay what we think is a fair share. There are a number of amendments to the GST rules, and they're aimed at making life easier for businesses and helping our economy. Chief amongst these are proposals to improve GST apportionment rules. These have the effect of helping ensure that the sale of an asset of mixed use, some of which is taxable, some of which is non-taxable, which has appreciated—the profits on sale or the GST on sale is not an overtax. 