I would not suggest that we delay this piece of legislation. To the points that were raised earlier by Mr. Wark, we need to see some movement on this. We've been waiting. We've been hoping that a government and opposition parties would align to make this happen, and perhaps this is our moment in a minority Parliament to do just that.
I don't suggest that we delay it. Those are further recommendations, though, and things we hear an awful lot from business owners.
On the previous point that was raised, I understand that officials in the Department of Finance have a difficult job to do. They need to make sure that they do not create scenarios for tax cheating and that they are also fiscal stewards of the national treasury. However, we've seen this movie before. Often in the Department of Finance, anything that is regarded as a tax expenditure, like specific measures to support small and medium-sized firms, is met with a fair degree of skepticism. To discourage parliamentarians from moving on them, they often vastly overestimate the amount of potential revenue loss that will happen, and I suspect that's what has happened in the past here.