Interesting. What we have here is a government that says: ‘We’re going to fine employers, including small business people, for failing to provide employees with one of our documents but we are not going to provide any penalty if they put in place a dodgy agreement.’ It is really clear what your political and policy priorities are. Has the government undertaken any regulation impact study or issued a regulation impact statement in relation to the requirement on employers to provide this information, and in particular have they done one for the small business sector?