Now, speaking specifically to the feasibility expenditure rules, the genesis of these amendments is in the Supreme Court 2016 TrustPower case. The case limited the deductibility of costs incurred to evaluate the feasibility of a project. So under the normal tax rules, if you're incurring revenue, you get an expense deduction. If you have a capital asset, you get a depreciation deduction. But actually, if you're spending money, such as on resource consents to see whether actually a wind farm would be good or not, you don't get those costs deducted. And so that's what this bill speaks to. That's why, since 2016, tax practitioners have been calling on Governments to bring these measures in. So I'm really proud that our Government, as part of our whole COVID response and to help increase productivity and innovation, is bringing in these rules.