All right.
I understand that one of the concerns in part 5 is to provide greater information on tax avoidance, generate more information about what are called avoidance transactions, transactions designed to get a tax benefit. They all must now be reported, and I understand even if the transaction is not necessarily abusive, there has to be some sort of reporting mechanism for such transactions, if I have that right. And then a red flag might go up if this abuse...an additional reporting is required.
That sounds like a fairly intrusive type of arrangement, for very good reason, to get at tax avoidance. Can you comment on whether my summary is more or less accurate; and how they are working in practice, these additional reporting measures for tax avoidance?