Mr. Niall Cody:

The feedlot stuff is a different model. We are very open to information on practices in the sector because, ultimately, we find out things that are happening after the event because that is the way the tax system works. Tax returns follow the activity, the period for things to be returned. Often the earliest we will be aware of something could well be when it is two years in place. What we have said in reply to parliamentary questions is that we have no evidence to date. I hope that we are not stupid and that if we know it is happening in a sector, we will be keeping an eye on it.