DAMIEN SMITH (ACT): Thank you very much, Madam Chair. I think we recall from the last debate that this was an area where, suddenly, COVID and its application and its effect on markets and commerce is being discounted. We clearly know that for the next couple of years, we're not coming on stream the way we were before and that there was a simple solution to this part of the bill, which was to delay this and have more consultation with the industry to May 2024, or scrap it altogether—scrap it altogether—because the fiscal benefits and the monetised costs and the non-monetised costs don't make any sense. 