Mr. Speaker, unfortunately it is the member opposite who does not understand the tax system.
The change we made to the system means that, when someone leaves the country, it is quite likely the tax is not due, since the item in question was never sold; so there is no capital gains tax. We want to be sure that, when the item or shares are sold, the tax will be paid by someone who is now a non-resident. So we insist on a debenture.
Unfortunately, the situation is clear enough for the member to perhaps have some difficulty understanding it.