Mr. Pat Murphy:

There is an inventory at the end of the year to determine that. There is an inventory at the start of the year, on 1 January, so anything on the farm is counted at that point, then there are purchases during the year, and then a closing inventory is declared by the farmer. In essence, the farmer will have two jobs to do next year. He will have to register initially and declare an opening stock of fertiliser on the farm. From then onwards, he will have to declare a closing stock of fertiliser on 14 September each year. That totally controls what the Senator is talking about with regard to any amount left over from one year to the next.