Thank you. That's very interesting, again.
Of course, I don't believe that a person would travel 121 kilometres to do a job that takes 15 minutes. It's implausible, unless the hourly rate is very high. Still, it's a question that was worth asking, in my opinion, because we have to make sure that such a measure will not be abused.
As I understand it, a person who travels at least 120 kilometres for work can claim a deduction for travel expenses. If the person travels twice that distance, say 240 kilometres, there will be more travel expenses for which they can claim a deduction.
In your view, would it have been appropriate to provide for greater deductions, generally, based on distance, or is it your view that 120 kilometres will be sufficient to qualify? The greater the distance to work, the greater the travel costs, so it's all there. Should this have been modulated for a distance greater than 120 kilometres?