In fact, I have just a brief technical correction. On the changes to section 84.1 and their impact on intergenerational transfers, the coming into force of the draft legislation specifically says that they apply to any dispositions, whether before or after July 18. The law is that the new rules apply to any disposition whether before or after July 18, so they're absolutely retroactive.
For someone who maybe passed away a year ago and whose advisers had post-mortem planning in effect to avoid the double or triple taxation, I can't think.... I was going to say that they're murdered by these proposals, which is a bad turn of phrase in the context of post-mortem planning, but yes, they can face tax rates of up to 90% and 92%. Those are the proposals with respect to section 84.1 that the government has put out for consultation.