From a compliance perspective, what the minister has asked the agency to do increasingly is to match our compliance response or intervention to the issue. Where possible, we need to be leading with education, with rules clarifications, maybe suggestions to the Department of Finance, and then follow up with a lighter touch around substantiation, clarification, and maybe perspective treatment. Then, in the space that I'm accountable for, multinationals and aggressive tax planning, that's where we go in with the auditors and a 10-year audit and discretionary penalties.
What we're trying to find in this instance and others is the right mix of education, information, and possibly legislative clarification, because this isn't aggressive tax planning. These are people who are trying to access the benefits they're entitled to. What the minister has asked us to do, as a philosophy, is to review our compliance actions and choose the right intervention for the right behaviour.