I am sorry, but I did not quite understand your question.
I didn't, in fact, hear either of them very well. The question related to the farming and fishing measure. I caught that much.
Thank you. My colleague has clarified the questions somewhat.
The farming and fishing measure applies in quite narrow circumstances. There was an existing exemption for farming businesses and another for fishing businesses. Both of those measures applied if the taxpayer was primarily involved in the farming activity or the fishing activity. This measure would only apply in cases where the taxpayer couldn't meet either of those tests.
For example, if the taxpayer was 40% in farming and 35% or 40% in fishing, he or she would not meet either of the conditions. With this rule, that narrow set of circumstances is now accommodated.