It's just a quick point, Mr. Chair, to emphasize the complexities that Trevor and I have been speaking to around the boundary, and to answer your question around the extent of amendments.
Surplus stripping is a challenge for governments generally. There's a lot of case law on the point. It's a very difficult delineation to make at the best of times. I would only observe that one would want to be careful in making amendments to a surplus-stripping regime that would provide a road map for taxpayers to shoehorn their way into that exception and out of the regime. It's really just a further sounding of caution around how important it is to get that boundary right.