Mr. Chad Egan:

We can only apply the legislation as it is written. The legislation refers to the construction or alteration of a farm building or structure. For milk tanks, expenditure is allowed where it is part of a new-build milk parlour project. It is seen to be as part of the construction of the farm building, which is the milk parlour. The replacement item is not viewed as a structure or the construction of a building. That is why we do not allow for milk tanks by themselves. This matter has been raised with us by the industry. We are looking at it as part of our process of reviewing the guidance. We are aware of the different opinions out there, and we are considering it as part of our current approach. That may answer the question.