Complexity is one major barrier to compliance, and efforts to make filing simpler will remove barriers and allow more people to follow the rules.

In some cases the bottling network is the barrier but in other cases there are other barriers.

The oddest things can become major barriers.

Last year was the first year ever that more people filed an electronic file than a paper return.

What we see on many of these schemes is that word of mouth kind of helps spread them. People hear, 'Hey, I've got this accountant who saved me a lot of money last year.' They end up making decisions that can ruin them financially. If it sounds too good to be true, it probably is.

Anytime you do a major roof project, you have to take in uplift factors. That's been taken into consideration.