Clause 108 is basically a consequential amendment. There are two amendments in there. One is consequential to the e-commerce measure, and the other one is consequential to the old rules that I explained earlier.
The provision being amended is a registration provision. Basically this refers to the consequential amendment to the simplified registration that I mentioned. It allows the registration, in certain cases, of trusts and partnerships that would have an operating company under them and be able to claim ITCs.