As I indicated to your colleagues in earlier questions, first, farm income is exempted. That's the first point. I know that Senator McKenzie wants to sigh loudly, but that is the reality. Secondly, the majority of small businesses—about 90 per cent—will not be affected in any given year. I would also make the point that I made in an earlier answer that the number of trusts has more than doubled in the last 20 years. The majority of trust income flows to the top earning 10 per cent of families.