I'd like to address a couple of points.
For example, the Government of Australia and the Government of New Zealand announced early last year that they would be introducing mechanisms. The regime in New Zealand just came into force. There's a long delay, essentially, or some time, between the announcement of the proposal and then working out all the details, to ensure that the companies are properly registered and that the considerations in terms of the registration regime are in place to ensure they actually work.
In the work that's ongoing with the OECD, we're members of the Working Party No. 9 committee. We are participating in the deliberations on and preparation of the report on what works in certain countries and what doesn't work. As I mentioned before in response to a previous question, when we look at tax policy proposals such as this one, how do we develop a regime that would allow us to implement this policy if it needed to be implemented and if it were to be implemented? We're looking at the experience of other countries, seeing what works and what doesn't work, and consulting with our colleagues at the CRA to make sure that any rules put in place are going to be enforceable, so that the mechanisms to collect the tax would be something that we could get.
There are certainly questions about how to treat supplies from businesses to businesses. Those are covered by certain rules. Are we going to have a regime that applies only to supplies from businesses to consumers? What does that mean for things such as input tax credits? These are technical issues that need to be considered and resolved. They're the kinds of things in relation to the design that are part of our work in providing that analysis and advice to the government of the day.