I will respond to that. To ensure that my answer is clear, I'll respond in English.
With regard to the first question, yes, it is common to announce changes that are tightening, for them to apply on a perspective basis and for that to be before the legislation is ultimately introduced into Parliament and receives royal assent.
With regard to the second question, about the effect of the amendment, there are amendments, as I said before, on the EIFEL rules throughout the bill. The main rule that would implement the main EIFEL rules is in clause 7 of the bill. That has a coming-into-force date of October 1, 2023. This clause, clause 15, deals with a consequential amendment relating to the debt forgiveness rules, which are a different set of rules.
Basically, this amendment relates to ensuring that a debt that should be subject to the debt forgiveness rules is, in fact, subject to the debt forgiveness rules. Under the debt forgiveness rules, you look at whether interest is deductible on the debt. If interest is not deductible because of the EIFEL rules, you still apply the debt forgiveness rules to this debt, so this is really just a consequential amendment ensuring that a different set of rules works properly. If the date for that was changed to October 1, 2024, that could create situations in which the debt forgiveness rules don't work properly in that interim period from October 1, 2023 to October 1, 2024.