Yes, I understand what you were trying to do. The point is that it has been ruled out of scope and that ruling was supported because it goes beyond the scope of what was in the legislation. That's where we're at—it is out of scope. Therefore, we have the wording in clause 14 that references “treaty”. It's under “Taxation” and “Tax treatment agreements”. Specifically in clause 14 we're talking about a tax treatment agreement not being part of a treaty and it's not a treaty or a land claims agreement within the sections. Those are very much the parameters around this clause.
On December 13th, 2023. See this statement in context.