This presumption of constitutionality stems from the wide power of classification which the legislature has to make laws which operate differently as regards different groups of persons, so as to give effect to its policies. An academic, Tan Yock Lin, has acknowledged the benefit of this presumption as it "tells the challenger what he must do". The person challenging the constitutionality of a legislative or executive classification must expect to "furnish cogent and compelling evidence of unequal treatment". Postulating examples will not be sufficient for the purposes of rebuttal. However, Tan has pointed out that this results in additional indeterminacy for it is not clear what level of cogency will satisfy the court of the viability of the challenge. The Court of Appeal ultimately found that section 37(1) of the PCA did not offend Article 12(1). Whilst the decision was similarly made at the "rational nexus" limb of stage 3 of its test, the Court fundamentally differed from the High Court in construing the objective of section 37(1). It viewed the section as "capable of capturing all corrupt acts by Singapore citizens outside Singapore", whereas the High Court constrained its ambit to Singapore. Having established this expansive objective as the starting point, Yong C.J. dismissed the notion that the over- and under-inclusiveness of section 37(1) meant it was unconstitutional. In considering over-inclusiveness, he considered the argument that the "net cast by the legislature" would include a person whom the provision was not intended to catch, such as a Singapore citizen who is a foreign permanent resident, employed in the foreign country by the foreign government, receiving a bribe paid in foreign currency by a foreign payor. He held, however, that such alleged over-inclusiveness was irrelevant to the constitutional issue of equality, as it would apply to all citizens as a class. In addressing under-inclusiveness, he cited the need to respect international comity, thereby rendering impractical the extension of section 37(1) to govern non-citizens living abroad. The differences in the High Court and the Court of Appeal's approaches are summed up in the following table:  Tan Yock Lin has opined that the Court of Appeal was incorrect in dismissing over-inclusiveness on the ground that section 37(1) applies to all Singapore citizens as a class. Such reasoning amounts to the argument that class fairness is a tautology, where so long as there is equality within the same class, it is considered fair. If this were the case, no classification would ever be over- or under-inclusive.