While it may come under a different item, the point is that it is actually oil taxation, and it is so closely related to this item that it seemed to me this was the proper time to say something about it. However, that is the situation. It is a form of hidden taxation on the oil industry, and having made the point I shall leave it at that.
As far as section 31 itself is concerned, I wonder if the minister could state in simple words what the thing means, because as I read it, it appears that the oil industry is going to be worse off than before. My understanding having been in touch with the officials of the department, is that the industry is going to be in exactly the same position as in previous years. I should like a little clarification as to exactly what this section means and how it will work out in a specific case.