The point made by the Solicitor-General was that this proposed Amendment could not work, because it would be impossible for the Income Tax Commissioners to decide what was reasonable interest. The effect, therefore, of refusing this Amendment is that such partnerships will be penalised. Might not that be avoided, and substantial justice done if the Government accepted a suggestion under which the maximum interest was 5 per cent., or something like that? Could the Solicitor-General give an assurance that he would accept an Amendment which did not put the onus upon the Commissioners of deciding what was a reasonable rate of interest?