Back-to-back loan transactions are undertaken almost exclusively in the corporate context. We're talking about a relatively small number of taxpayers in the corporate sphere, typically taxpayers with...multinational, enterprise-type taxpayers. There is not a revenue estimate prepared for the budget for the back-to-back loan measure. We would describe it as protecting the tax base or the revenue base. It can be difficult to estimate that overall target.
On November 5th, 2014. See this statement in context.