Thank you, Chair.
Thank you to our guests.
Mr. Marsland, the Auditor General walked us through a number of things in paragraphs 3.41 and 3.42. It seems that his paragraph 3.41 lines up with the text of your opening statements on page 2, where you refer to “a detailed assessment” and an “assessment of the effectiveness of a measure”. It seems that the Auditor General's points in paragraph 3.41 mirror yours, except that in paragraph 3.42 he says that the department didn't consider spending alternatives for the tax measures they examined—albeit took a look at some, but not all.
Can you tell me why you wouldn't have looked at other alternatives beyond just the tax expenditure?