CREATE TABLE Rent_Arrears (council_tax_id VARCHAR2, cmi_cross_ref_id VARCHAR2)
CREATE TABLE Customer_Master_Index (master_customer_id VARCHAR2, cmi_details VARCHAR2)
CREATE TABLE CMI_Cross_References (cmi_cross_ref_id VARCHAR2, master_customer_id VARCHAR2)

What are the renting arrears tax ids related to the customer master index whose detail is not 'Schmidt, Kertzmann and Lubowitz'?
SELECT T1.council_tax_id FROM Rent_Arrears AS T1 JOIN CMI_Cross_References AS T2 ON T1.cmi_cross_ref_id = T2.cmi_cross_ref_id JOIN Customer_Master_Index AS T3 ON T3.master_customer_id = T2.master_customer_id WHERE T3.cmi_details <> 'Schmidt ,  Kertzmann and Lubowitz'
SELECT "T1"."council_tax_id" FROM "Rent_Arrears" "T1" JOIN "CMI_Cross_References" "T2" ON "T1"."cmi_cross_ref_id" = "T2"."cmi_cross_ref_id" JOIN "Customer_Master_Index" "T3" ON "T2"."master_customer_id" = "T3"."master_customer_id" AND "T3"."cmi_details" <> 'Schmidt ,  Kertzmann and Lubowitz'