I thank the minister for his answers. I appreciate, without wishing to verbal the minister, that he does not want to simply say that every employee share scheme that has been frozen is still frozen. I appreciate he does not want those words to leave his lips. I have asked the question a number of times and I think the issue speaks for itself.

I would like to ask the minister about another decision in the budget, and that is the taxation of foreign employment income. I ask the minister why the government did not implement in that decision any sort of grandfathering or transitional measures for people already on work contracts working overseas?