My question is to the Minister for Agriculture, Fisheries and Forestry. Given the cyclical nature of the cashflows of farming, can the minister explain, under the Albanese Labor government's changes to superannuation concessions: will a farmer who has their farm held in a self-managed superannuation fund have to pay tax on unrealised capital gains on that farm, and will that tax be payable when they have had a failed season with no income?