Australia's Future Tax System

Consultation Paper Summary

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, D.C.K.

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, R.D.

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, C.J.

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 C.F.

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, J.G.

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 A. M.

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