I raised a point in response to Senators Quinn and Maurice Hayes on a form of words. What is intended under subsection (4)(d)(ii) is that people make a reasonable judgment. However, this can be subjective for that very reason. It was never intended to be objective in the sense that people would have to go and check themselves that there was this whole list of legislation. That is not the case. Those peddling this view are the lawyers who are speaking to the accountants. Senator Mooney is right about this. They are the ones running training courses, charging large fees, for accountants. What they are saying is accountants have to do all these ridiculous things. That is not the case and will not happen. It is not the case that one begins with a raft of legislation and then go through to decide where it could apply to a company. No, we will begin with the company accounts.