My question is for the Treasurer. The Treasury acknowledges that indexation on CGT has limitations when applied to low- or zero-cost based businesses. That describes every low-capital business built from nothing, but the fix, the innovative business CGT concession, only covers businesses that pass a narrow innovation test, leaving others who take huge risks to build medium and large businesses one of the world's highest tax rates on capital. Why won't the government just reduce the CGT discount on businesses to rebalance the tax system, rather than have this narrow carve-out?