Thank you.
I'd like to go back to Mr. Kelly.
There are two things. First off, the estimated cost of this is a fraction of the amount of money that the Parliamentary Budget Officer tells us we lose to overseas tax havens. Every year we lose $25 billion, at least, in tax revenues to overseas tax havens. So, the amount that is estimated by the Parliamentary Budget Officer, around $275 million annually, is a pittance. Of course, the benefits far outweigh the small level of cost, but if anybody is concerned about tax leakage, overseas tax havens should be the first priority. That would be my first question to you.
My second question is this. Are you familiar, because you have international links, with any other country that actually penalizes, in the tax system, people for transferring their family business or their family farms to their children?