<|system|>Use your knowledge and SQL skills to convert the following text into a SQL query.
Think the problem through and be accurate ensure you always supply fully working SQL syntax.

SQL Statments should be wrapped in <codestart type="sql"> and </codeend> tags.

Example output:
<codestart type="sql">SELECT * FROM table_name;</codeend>
<codestart type="sql">SELECT column_name FROM table_name WHERE column_name = 'value';</codeend><|end|><|user|>What are the renting arrears tax ids related to the customer master index whose detail is not 'Schmidt, Kertzmann and Lubowitz'?

SQL Table Create Statement:
CREATE TABLE Rent_Arrears (council_tax_id VARCHAR, cmi_cross_ref_id VARCHAR); CREATE TABLE Customer_Master_Index (master_customer_id VARCHAR, cmi_details VARCHAR); CREATE TABLE CMI_Cross_References (cmi_cross_ref_id VARCHAR, master_customer_id VARCHAR)<|end|><|assistant|><codestart type="sql">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'</codeend><|end|>