I'll speak about the EIFEL amendments specifically. It was first announced in budget 2021. The detailed legislation was first published at the beginning of 2022.
It is common for changes, especially tightening changes, to be announced and then made prospective from when they are announced. It would be less common to have changes that are retroactive relative to when they are actually first announced.
The EIFEL legislation has been released for consultation three times. It is very complex. The department did consult really extensively with stakeholders.
The initial date when it was supposed to come into force was earlier. I believe it was the beginning of 2023, and then it was pushed back to October. That really just reflects that ongoing consultation and the changes that were made to try to make sure that the rules work properly over the course from spring 2021 up until now, basically.