Australia's Future Tax System

Consultation Paper

Appendix B: List of submissions

As at 14 November 2008, the Panel had received around 440 submissions from a wide cross-section of the community. The submissions contributed to the development of the Consultation paper and the separate Retirement income consultation paper.

Submissions are treated as public documents unless authors have specifically requested confidentiality. All authors of public submissions to the review (as at 14 November 2008) are listed in alphabetical order below. Authors who requested confidentiality, or whose submissions contain personal information, are not listed.

To read the public submissions, please visit the review website at

Abacus Australian Mutuals
Adam, Karin
Alexander, Bev
Alexander, Trish
Allan, Margaret
Allatt, Craig
Allen, DCK
ALP Adamstown Branch
Anderson, Glenn
Andersson, Michael
Anglican Church Diocese of Sydney
Anglicare Australia
Arthur, David
Ashcroft, Frank
Association for Good Government
Association for Good Government ACT
Association of Consulting Engineers
Association of Independent Retirees Limited
Atheist Foundation of Australia
Austen, Mark
Australia and New Zealand Banking Group Limited
Australia Chamber of Commerce and Industry
Australia Council for the Arts
Australia Council of Trade Unions
Australia Council of Wool Exporters and Processors
Australia ICOMOS
Australia New Zealand Leadership Forum
Australia New Zealand Secular Association
Australia Society of Authors
Australian Automotive Association
Australian Bankers Association
Australian Bicycle Council
Australian Charity for the Children of Vietnam
Australian Communications and Media Authority
Australian Conservation Foundation
Australian Council for the Arts
Australian Council of National Trusts
Australian Council on Smoking Health
Australian Employee Ownership Association
Australian Finance Conference
Australian Financial Markets Association
Australian Foundation Investment Company Limited
Australian General Practice Network
Australian Historic Motoring Association
Australian Institute of Superannuation Trustees
Australian Institute of Aboriginal and Torres Strait Islander Studies
Australian Liquefied Petroleum Gas Association
Australian Local Government Association
Australian Pensioners and Superannuants League WA Inc
Australian Petroleum Production & Exploration Association Limited
Australian Publishers Association
Australia's Biotechnology Organisation
Aveling, Ben
AXA Asia Pacific Holdings Ltd
Ayres, Avinash
Baker, Ron
Ball, Chris
Batallion Legal
Batten, Peter
Biofuels Association of Australia
Bishop, Peter
Blachard, RD
Blackburn, Jenny
Blows, Mark and Johanna
Blunt, Elspeth
Board of Airline Representatives of Australia Inc
Bob Such MP
Bond, Graham
BP Australia Pty Ltd
BPW Australia
Brand Hoff
Brisbane-Webb, Paul
British American Tobacco Australasia
Brons, Cornelis A
Brons, Ron
Brookes, John
Brotherhood of St Laurence
Brown, Timothy
Buchler, Dan
Burke, Gary
Business Coalition for Tax Reform
Business Council of Australia
Callinan, CJ
Campbell, Wayne
Cancer Council and National Heart Foundation
Carlisle, John
Carrad, Hudson
Carson, Anthony
Cassidy, Rosemary
Challenger Financial Services Group
Chamber of Commerce and Industry of Western Australia
Chapman, George
Cielinski, John
City of Mandurah
Coca Cola Amatil
Cole, Andy
Collins, Anne
Commerce Queensland
Commissioners for Children and Young People
Communications Electrical Plumbing Union Retired Members Association
Community and Public Sector Union
Condon, Thomas
Construction, Forestry, Mining and Energy Union of Australia
Consumer Credit Legal Centre
Conyers, Anna
Corporate Tax Association and Ernst & Young
Corporate Taxpayers Group
Council of Single Mothers and their Children
Cox, Cathy
CPA Australia
Cracknell, Ken
Croke, Greg
Curtin, Michael
Curtis, Chris
Cycling Promotion Fund
Danila Dilba Health Service
Davies, Thomas
Dawes, Marc
Dawson, Simon
Diment, Alex
Distilled Spirits Industry Council of Australia
Doherty, Matthew
Duigu, Gabi
Dunnill, Maggie
Dunsford, Geoff and Wickham, Darren
Durney, Joanna
Durnin, Judith
Edgerton, Dr Brett
Evans, Dr Michael
Evans, Rod
Fairhall, Lloyd
Farthing, Annie
Financial Planning Association of Australia
Flanagan, Anne
Floyd, Stephen
Foresters ANA Mutual Society Ltd and Parent to Parent Association Queensland Inc
Foresters Community Finance
Frazer, Murray
Fullarton, AR
Gale, Irene
Gallagher, Anthony
Gasteen, G Peter
Gaunt, Ronald
Georgist Education Association Inc
Gifford, Elaine and John
GM Holden
Goegan, Peter
Goodall, David
Goodwin, Ken
Gordon, Tom
Grage, Poul
Graham, John
Graham, Lorraine
Grant Thornton Australia Ltd
Grant, Ian CF
Gray, Marion
Gray, Saide
Gulf Savannah Development
Hagstrom, Eva
Halacas, Chris
Hall, Christine
Hall, Michael and Joan
Hamilton, Ryan
Hamilton, Stuart
Haniszenski, Stan
Harris, Geoffrey
Harrison, Steve
Hart, Richard G
Hearn, Bill
Henkel, Geoff
Heritage Council of Victoria
Hill, R.D. & E.M.
Hobbs & Associates
Hodgson, Patience
Hogbin, Janne
Holmes, Peter
Hotel, Motel and Accommodation Association
Housing Industry Association
Howell, Roscoe
Hurley, Steve
Hurley, Tim
Hutchings, Sharon
Independent Distillers Australia
Industry Super Network
Infrastructure Partnerships Australia
ING Australia
Institute of Actuaries of Australia
Insurance Australia Group
Insurance Council of Australia
Investment and Financial Services Association Ltd
Ireland, David
Isakov, Milenko
Isolated Childrens Parents Association
Jackson, Robert
Jacobi, M
Johanson, AR
Johnston, Adam
Kavanagh, Bryan
Keats, Reyn
Kenrick, Robert
Kern, Lincoln
Killeen, Helen
King, GM
Kit Fennessy
Koci, Stephen
KPMG and the Institute of Chartered Accountants in Australia

La Trobe University and RMIT
Lagarenne, Bernard
Land and Environment Planning
Land Values Research Group
Lang, Laurie
Laris, Paul
Law, Colin & Anne
Lawrence, John
Lefevre, Kay
Legge, David
Lester, Richard
Lester, Tom
Lim, Li Li
Local Government Association of South Australia
Lowcock, Michael
MacDonald, Chloe
Madell, Bob
Madigan, Richard
Mannison, Mary
Maritime Union of Australia
Martin, P and Warren, K
Master Builders Australia
Matthews, Garry
Mawdsley, Anthony
McDowall, Kenneth Ian
McEwen, Sandra
McGreevy, Stephen
McIlroy, Keith
McIntyre, Clive
McKinna, Ian
McPherson, Margaret
Mercer Australia
Metropolitan Transport Forum
Meyer, Jake
Middleton, David
Mihaljevic, Marijana
Minerals Council Australia
Mitchell, Donald
Moffet, Russell L
Moody, Tony
Moore, Christopher
Moore, Justin
Moreland City Council
Moreton Bay Regional Council
Moss, Helen
National Disability Services
National Ethnic Disability Alliance
National Farmers Federation
National Institute of Accountants
National Insurance Brokers Association
National Transport Commission
National Welfare Rights Network
New Internationalist Publications Pty Ltd
New Zealand Treasury and Inland Revenue
Newman, Neil
Noack, Jane
Nock, Trevor
Notholt, Paul
Nott, Alan E
NSW Business Chamber
O'Donnell, Carol O
Orams, Wendy
Ord, Michael
Oxfam Australia
Pace, Julie
Pacific Brands Limited
Parkes, Larry
Payne, Elsa
Peck, Chris
Pennington, Jane
People for Ecologically Sustainable Transport
Petersen, Barry
Peterson, Tony
Pfizer Australia
Philps, Nicole
PKF Chartered Accountants and Business Advisers
Police Federation of Australia
Pope, Jeff
Portnoy, Alex
PricewaterhouseCoopers New Zealand
Property Council of Australia
Prosper Australia
Prout, Ross
Public Interest Advocacy Centre Ltd
Public Interest Law Clearing House
Public Transport Users Association
Qantas Airways Ltd and Virgin Blue Airlines Pty Ltd
Rac, Meg
Raicu, Stefan
Rainbow, JG
Rationalist Society of Australia
Regional Aviation Association of Australia
Renton, Nick
Revenue Review Foundation
Rheem Australia Pty Ltd
RiceWarner Actuaries
Richardson, Jim
RL Lewis Pty Ltd
Roberts, Andrew
Roberts, G.W.
Ronan, Nick
Rose, Andrew
Rose, Kathryn
Rowan, Peter
Rowland, Patrick
Royal Automobile Club of Queensland
Russel-Stone, Christine
SA Superannuants
Sach, Roy
Saunders, Gillian
Schaper, Peter
Schlottmann, Eva
Schorel-Hlavka, Gerrit H
Schwab, Simon
Scolyer, David
Secular Party of Australia
SEDA Opals
Sellar, Edward AM
Seventh-day Adventist Church
Sigh Verick, Amarjit
Singer, David
Skipworth, Gail
Smith, Derek
Smith, Jeanne
Smith, Michele
Smith, Rae
Smith, Robert Lloyd
Smith, Roland A
Smithers, Graham
Smokeless Tobacco Action Group
Snowball, Clare
Spain, David
Spakia Pty Ltd
Sporting Wheelies and Disabled Association
Spry, Shae
St Vincent de Paul Society
Stanford, Charles
Stewart, Miranda and O'Connell, Ann
Stoner, Arthur
Summer, Beau
Summers, Brian
Swainston, John
Tanner, Richard J
Tasmanian Association of Microbrewers
Tasmanian Department of Environment, Parks, Heritage and the Arts
Tasmanian Heritage Council
Taxation Institute of Australia
Taylor, Brian
The Australian Taxation Reform Group Inc
The Tax Base Pty Limited
Thomas, George and Kay
Thompson, Dianne
Thompson, Garry
Thorp, David
Thorpe, Glenn
Tieman, Dieter
Tipping Point Institute Pty Ltd
Tomlinson, John
Tourism Transport Forum
Toyota Finance Australia Ltd
Triumph Sports Owners Association of WA
Trotter, George
Tuckerman, Philip
Uniting Church in Australia
Urban Taskforce Australia
Varley, Claire
Victorian Farmers Federation
Victorian Land Tax Coalition
Walker, Caroline
Walker, Greg
Walker-Roberts, Brett
Walker-Rolls, Anne
Way, Melissa
Webster, Stewart
Weir, Olive
Wells, Jessie
West-Newman, Steve and Lisa
Wheatley, Howard
White, Ellen
Whitton, Evan
Wickham, Darren
Wilden, John
Wilkes, Vikki
Wilkin-Smith, Tim
Wilkinson, Giselle
Will, Noel
Williams, Joe
Williams, Neal
Williams, Robert
Williams, Stephen
Wilson, Raymond Henry
Wilson, Richard
Winemaker's Federation Australia
Winthrop, Ronald Patrick
Withers, Alison
Women's Action Alliance
Woodside Energy
Woolworths Limited
YMCA Australia
Young, Jill
Zeitoun, Anthony