The objective of the legislation appears to be to level the playing field[clarification needed] between the private and public sector schools. These tax exemptions over a period of time result in considerable investment by municipal governments in the private school sector, yet legally they have no stake in the properties, as they remain in private hands. Depending on the financial structure of the school, parents may have a financial stake while their offspring are enrolled, but the investment is not continuous, and the enrollment deposit, which finances the school's capital expenditures, is returned upon leaving the school.