As we touched on elements of this earlier, I think our response is both to recognize the different circumstances of an individual with employment income, relative to a small business and relative to a large business. As my colleague indicated, we may need different rules in place to get to the right result in all of those cases.
However, we do take the point that the Auditor General raised that maybe we need to review our guidance, our rules and our operating procedures, at the top end, in terms of the multinationals offshore. Should we have better rules to give us more strength to compel information to come forward earlier? Then at the low end, as I said, for people on employment income and regular-type taxpayers, we need to make sure that we are opening up the opportunity, if there's special circumstances or if people call us, that we're showing the flexibility to extend the rule where it's necessary. Essentially, we think that the Auditor General raised a valid point that we are going to look at and try to solve, within the context of all the different taxpayers that we deal with.