The Minister of State indicated that this is draft legislation. Given the vast experience of the Minister of State and the Tánaiste in this area, I feel the Government will be open to amendments from all sides of the House in the best interests of the Bill. As the former chairman of the review group, Senator O'Toole will have tremendous input to make. Given that he was immersed in the detail, I would be interested to get his view on exempting companies with small turnovers. This would lend weight to my arguments and those of Senator Coghlan.