Australia's Future Tax System

Final Report: Overview

Appendix D: Consultation

Public meetings and focus groups

Information on the public meetings and focus groups is on the Australia's Future Tax System website (http://taxreview.treasury.gov.au), including the report from Colmar Brunton Social Research.

Public consultation meeting dates and attendees

Five hundred people attended a public consultation meeting.

No. City Date Review Panel Member attending Attendees
1 Brisbane Monday, 16  March 2009 Ken Henry 43
2 Darwin Monday, 16 March 2009 Greg Smith 15
3 Perth Tuesday, 17 March 2009 Greg Smith 39
4 Sydney Wednesday, 18 March 2009 John Piggott 78
5 Wagga Wagga Wednesday, 18 March 2009 John Lonsdale — Treasury 12
6 Canberra Thursday, 19 March 2009 Greg Smith 49
7 Melbourne Monday, 23 March 2009 Greg Smith 144
8 Geelong Tuesday, 24 March 2009 John Piggott 50
9 Hobart Wednesday, 25 March 2009 John Piggott 24
10 Adelaide Thursday, 26 March 2009 Jeff Harmer 46
      Total 500

Focus group meeting dates and attendees

Thirteen focus groups were conducted, with 100 people attending. Details of the focus groups are shown in the table below.

No. City Date Group Attendees
1 Sydney Wednesday, 8 April 2009 Small business operators (mix of industry, employing vs non-employing 8
2 Shepparton Tuesday, 7  April 2009 Small business operators (including at least 4 farmers) 8
3 Melbourne Monday, 6 April 2009 Individuals —  single people (taxpayers), full-time wage and salary earners, under 30 years, no children, including 2–3 part-time students 7
4 Melbourne Monday, 6 April 2009 Individuals — mix of people who receive income support (3), retired people (pension recipients, minimum 2) and people who work part-time 6
5 Sydney Wednesday, 8 April 2009 Individuals — general taxpayers, 45–55 years 8
6 Brisbane Tuesday, 14 April 2009 Individuals — people who work part-time, 30+ years 8
7 Townsville Wednesday, 15 April 2009 Individuals — from families with children (4 with pre-school age children and 4 with older dependent children) 8
8 Lismore Tuesday, 14 April 2009 Individuals — general taxpayers, 30–45 years 10
9 Perth Monday, 20 April 2009 Individuals — general taxpayers, 30–45 years 9
10 Adelaide Wednesday, 15 April 2009 Individuals — people who receive income support (Disability Support Pension, Carers' Payment, Newstart Allowance or Austudy) 8
11 Adelaide Wednesday, 15 April 2009 Individuals — from families with older dependent children (female) 7
12 Brisbane Thursday, 14 April 2009 Small business operators (mix by industry and employing vs non-employing) 6
13 Perth Monday, 20 April 2009 Small business operators (mix by industry and employing vs non-employing) 7
      Total 100

Stakeholder meetings

The Review Panel and the Secretariat met with more than 130 stakeholders and attended stakeholder events throughout the Review. This included the following programmed stakeholder meetings and consultations.

Meetings Stakeholder organisations

Stakeholder meetings — round 1

22 October 2008 to 24 October 2008

Sydney, Melbourne & Canberra

Association of Superannuation Funds of Australia (ASFA)

Australian Chamber of Commerce and Industry (ACCI)

Australian Conservation Foundation (ACF)

Australian Council of Social Service (ACOSS)

Australian Council of Trade Unions (ACTU)

Australian Local Government Association (ALGA)

Business Coalition for Tax Reform (BCTR)

Business Council of Australia (BCA)

Corporate Tax Association (CTA)

CPA Australia (CPAA)

Institute of Chartered Accountants in Australia (ICAA)

Investment and Financial Services Association (IFSA)

Taxation Institute of Australia (TIA)

Stakeholder meetings on retirement incomes

6 March 2009 and 9 March 2009

Sydney & Melbourne

Association of Superannuation Funds of Australia (ASFA)

Australian Council of Social Service (ACOSS)

Australian Council of Trade Unions (ACTU)

Australian Institute of Superannuation Trustees (AIST)

CPA Australia (CPAA)

Financial Planning Association (FPA)

Institute of Actuaries of Australia (IAA)

Institute of Chartered Accountants in Australia (ICAA)

Investment and Financial Services Australia (IFSA)

Self-Managed Super Funds Professionals' Association of Australia (SPAA)

Taxation Institute of Australia (TIA)

1 June 2009

Canberra

Global Foundation

Stakeholder meetings — round 2

3 June 2009 to 5 June 2009

Sydney, Melbourne & Canberra

Australian Bankers' Association (ABA)

Australian Conservation Foundation (ACF)

Australian Local Government Association (ALGA)

Business Coalition for Tax Reform (BCTR)

Business Council of Australia (BCA)

CPA Australia (CPA Australia)

Federal Chamber of Automotive Industries (FCAI)

Institute of Chartered Accountants in Australia (ICAA)

Insurance Council of Australia (ICA)

National Council of Women of Australia (NCWA)

National Foundation for Australian Women (NFAW)

Property Council of Australia (PCA)

Women's Electoral Lobby (WEL)

21 August 2009

Sydney

Infrastructure Australia

Business consultation

15 October 2009

Sydney

Australian Chamber of Commerce and Industry (ACCI)

Australian Industry Group (AIG)

Business Coalition for Tax Reform (BCTR)

Business Council of Australia (BCA)

Corporate Tax Association (CTA)

CPA Australia (CPAA)

Deloitte

Ernst & Young

Group of 100

Institute of Chartered Accountants in Australia (ICAA)

Ken Spence of Greenwoods & Freehills

KPMG

PriceWaterhouseCoopers

Taxation Institute of Australia

Community Tax Forum

20 October 2009

Canberra

Australian Conservation Foundation (ACF)

Australian Council of Social Service (ACOSS)

Australian Council of Trade Unions (ACTU)

Consumers' Federation of Australia (CFA)

Community Tax Forum independent Chair

Independent experts:

    Allens Arthur Robinson

    Australia Institute

    Monash University

University of Canberra

5 November 2009

Canberra

Minerals' Council of Australia

Speeches

Around 30 speeches and presentations were provided to a diverse audience. The following speeches are available on the Australia's Future Tax System website (http://taxreview.treasury.gov.au).

15 October 2009

Lessons from tax reform past

Address to the Committee for Economic Development of Australia (CEDA)

Dr Ken Henry, Chair, Australia's Future Tax System

1 October 2009

Towards a better taxation of savings

Address to the Australian Conference of Economists Business Symposium

Dr Ken Henry, Chair, Australia's Future Tax System

17 September 2009

Tax reform — future direction

Minerals Council of Australia's Biennial Tax Conference 2009

David Parker, Executive Director, Revenue Group, Treasury

21 August 2009

Perspectives on company tax

Australia New Zealand Leadership Forum

Dr Ken Henry, Chair, Australia's Future Tax System

19 August 2009

Taxation reform and fiscal federation — implications of Australia's Future Tax System review

Australian Economic Forum

Dr Ken Henry, Chair, Australia's Future Tax System

3 April 2009

How much inequity should we allow?

Australian Council of Social Service National Conference

Dr Ken Henry, Chair, Australia's Future Tax System

27 March 2009

The future of State revenue

2009 Commissioners' Conference

Dr Ken Henry, Chair, Australia's Future Tax System

13 March 2009

Confidence in the operation of the tax system

Taxation Institute of Australia conference

Dr Ken Henry, Chair, Australia's Future Tax System

23 February 2009

A tax system for Australia in the global economy

Australian Business Tax Reform in Retrospect and Prospect colloquium

Dr Ken Henry, Chair, Australia's Future Tax System

12 November 2008

Towards a tax and transfer system of human scale

National Press Club

Dr Ken Henry, Chair, Australia's Future Tax System

Submissions

The Review invited two rounds of submissions. The first round of submissions closed on 17 October 2008 and informed the Review Panel's consultation paper. The second round of submissions included submissions on retirement incomes, which closed on 27 February 2009, and general submissions, which closed on 1 May 2009. Input received after these dates was considered by the Review Panel up until 1 November 2009.

The Review received over 1,500 submissions and over 4,600 items of correspondence. Submissions lodged up until 30 September 2009 are available on the Australia's Future Tax System website (http://taxreview.treasury.gov.au), except where authors requested confidentiality, or whose submissions contained personal information. The following is a list of people and organisations that made non-confidential submissions.

A.S. Turner & Associates

Abacus Australian Mutuals

ACT Department of Treasury

ACT Government

ACT Peak Oil Inc

Adam, K

Adams, J

Ahmed, K

Alcohol Education Rehabilitation Foundation

Alexander, B

Alexander, T

Allan, M

Allatt, C

Allen, DCK

Allen, P

ALP Adamstown Branch

AMP Limited

Anderson, A

Anderson, G

Andersson, M

Anglican Church Diocese of Sydney

Anglicare Australia

Anstey, H

ANZ

Armitage, S

Armstrong, R

Arnold Milton Pty Ltd

Arthur, D

Ashcroft, F

Asia Pacific Travel Retail Association

Association for Good Government

Association of Consulting Engineers

Association of Former Employees of Asian Development Bank

Association of Former Members of the South Australian Parliament

Association of Independent Retirees

Association of Mining & Exploration Companies

Association of Neighbourhood Houses & Learning Centres

Association of NZ Retirees in Australia

Association of Superannuation Funds of Australia

Atheist Foundation of Australia

AusBiotech

Austen, M

Australand Holdings Limited

Australasian Fleet Managers Association

Australasian Institute of Mining and Metallurgy and the Women in Mining Networking Committee

Australasian Railway Association

Australia Council for the Arts

Australia ICOMOS

Australia New Zealand Leadership Forum

Australia New Zealand Secular Association

Australian Association of Former International Civil Servants

Australian Automobile Association

Australian Bankers' Association

Australian Bicycle Council

Australian Chamber of Commerce and Industry

Australian Charity for the Children of Vietnam

Australian Communications and Media Authority

Australian Conservation Foundation

Australian Council for International Development

Australian Council of National Trusts

Australian Council of Public Sector Retiree Organisations

Australian Council of Social Service

Australian Council of Trade Unions

Australian Council of Wool Exporters & Processors

Australian Council on Smoking and Health

Australian Duty Free Association

Australian Employee Ownership Association

Australian Evangelical Alliance and Missions Interlink

Australian Federation of Disability Organisations

Australian Finance Conference

Australian Financial Centre Forum

Australian Financial Markets Association

Australian Food and Grocery Council

Australian Forest Growers

Australian Foundation Investment Company

Australian General Practice Network

Australian Health Ministers' Conference

Australian Historic Motoring Association

Australian Hotels Association (NSW)

Australian Human Rights Commission

Australian Information Industry Association

Australian Institute of Aboriginal and Torres Strait Islander Studies

Australian Institute of Petroleum

Australian Institute of Policy and Science

Australian Institute of Superannuation Trustees

Australian Investors' Association

Australian Libertarian Society

Australian Liquefied Petroleum Gas Association

Australian Listed Investment Companies Association

Australian Local Government Association

Australian Network of Environmental Defender's Offices

Australian Pensioners and Superannuants League WA

Australian Petroleum Production & Exploration Association

Australian Private Equity and Venture Capital Association

Australian Publishers Association

Australian Rail Track Corporation

Australian Religious Response to Climate Change

Australian Shareholders' Association

Australian Shipowners Association

Australian Social Inclusion Board

Australian Society of Authors

Australian Taxation Reform Group Inc

Australian Taxation Solutions

Australian Trucking Association

Australian Wine and Brandy Corporation

Aveling, B

AXA Asia Pacific Holdings Limited

Axiom Wealth Pty Ltd

Ayres, A

Bailey, C

Baker, G

Baker, R

Ball, C

Bardell, B

Batallion Legal

Batten, P

Baulch, K

Beal, G

Belani, D

Bergman, T

Bernstone, R

Bhati, U N

Bicycle Network

Bicycle Victoria

BicycleNSW

BIKESydney

Biofuels Association of Australia

Biotech Daily

Birdseye, C

Bishop, P

Blackburn, J

Blake Dawson

Blanchard, R

Blandthorn, I

Blows, M & J

Blunt, E

Board of Airline Representatives Australia

Boden, A

Bolan, M

Bond, G

Boroondara City Council

Bowhill, S

BP Australia

Braby, R

Breen, I

Brewers Association of Australia & New Zealand

Brisbane Airport Corporation

Brisbane-Webb, P

British American Tobacco Australia

Brons, C

Brons, R

Brooker, R

Brookes, J

Brooks, G

Brotherhood of St Laurence

Broughton, J

Brown, C

Brown, L

Brown, M

Brown, S G

Brown, T

Browne, A

Browne, M

Bruinsma, R

Bryce, L

Buch, I

Buchler, D

Bunting, R

Burfitt, H

Burke, G

Bus Industry Confederation

Business & Professional Women Australia

Business Coalition for Tax Reform

Business Council of Australia

Business Tax and Regulation Reference Group

But, M

Butters, J

Butterworth, P

Callinan, C J

Camera land Camera House and Duty Free

Cameron, S

Campbell, J

Campbell, W

Cancer Council and National Heart Foundation

Cane, M

Care Australia

Career Industry Council of Australia

Carers Australia

Carlisle, J

Carrad, H

Carson, A

Carter, J

Cassidy, R

Catherine Brown & Associates P/L and Alice Macdougall of Freehills Lawyers

Catholic Health Australia

Catholic Social Justice Commission

Catholic Social Services Australia

Centre for Policy Development

Cesta, D

Challenger Financial Services Group

Chamber of Commerce & Industry Queensland

Chamber of Commerce and Industry of Western Australia

Changemakers Australia

Chapman, G

Chapman, I

Chiveralls, K

CHOICE

Cielinski, J

City of Mandurah

City of Sydney

Clark, J

Clarke, B

Clayton Utz & North Australian Aboriginal Justice Agency Ltd

Clean Energy Council

Cleary, L

Cloud No.9

Clubs Australia

Coard, P

Coca Cola Amatil

Cochlear Ltd

Cole, A

Collins, A

Combined Pensioners and Superannuants Association of NSW

Commerce Queensland

Commissioners for Children and Young People

Communications Electrical Plumbing Union Retired Members Association

Communities@Work

Community and Public Sector Union

Community Housing Federation of Australia

Compleat Interiors P/L

Condon, Thomas

Connelly, Paul

Construction, Forestry, Mining and Energy Union

Consumer Action Law Centre

Consumer Credit Legal Centre (NSW) Inc

Conyers, A

Cord, S

Corporate Super Association

Corporate Tax Association and Ernst & Young

Corporate Taxpayers Group — New Zealand

Cossar, G

COTA Over 50s Ltd

Council for the Australian Federation

Council of Single Mothers and their Children

Cox, C

Cox, J

Cox, K

CPA Australia

Cracknell, K

Craig, J

Craig, T

Crisafi, S

Crisp, P

Croke, G

Cross, R W

CSR Limited

Cullen, P

Curnow, R

Curtin, M

Curtin, T

Curtis, C

Cycling Promotion Fund

Daly, D

Danila Dilba Health Biluru Butji Binnilutlum Medical Service

Davey, K

Davies, G

Davies, T

Davis, A

Daw, S

Dawes, M

Dawson, S

De Hoedt, S

De la Rue, I

Defence Force Welfare Association

Diageo Australia

Diment, A

Dinse, G

Distilled Spirits Industry Council of Australia

Ditchburn, P

Dixon Advisory & Superannuation Services Pty Ltd

Doherty, M

DomGas Alliance

Dooleys, S

Doring, A

Downing, R

Drew, Dr L

Duffy, GL & YM

Duffy, G

Duffy, M

Duigu, G

Dunnill, M

Dunsford, G

Durney, J

Durnin, J

Duty Free World Council

Dwyer, T

ECA Consulting

Edgerton, Dr B

Ellett, G

Ellis, J

Ellison, R

Emerald Chamber of Commerce Inc

Emerson, MP C

Employee Ownership Group

Erwin, R

Etax Accountants

Evans, B

Evans, Dr M

Evans, N

Fairhall, L

Falzon, B

Farquharson, R

Farthing, A

Federal Chamber of Automotive Industries

Feitsma, H

Fels, R

Fennessy, K

Fernandez, P

Financial Planning Association of Australia Limited

Financial Services Tasmania

Fisher, G

Fisk, S

Fitzgerald, J

Flanagan, A

Fletcher, B

Flinders University

Floyd, S

Ford, M & N

Foresters ANA Mutual Society Ltd and Parent to Parent Association Queensland

Fraser, B

Frazer, M

Freudenberg, B

Frost, K

Fullarton, L

Fundraising Institute Australia

Gale, I

Gallagher, A

Gasteen, P

Gaunt, R

Gayler, D

Gebhardt, A

Geelong Chamber of Commerce

Georgist Education Association Inc

Gibson, D

Gifford, E J

GM Holden

Gnieslaw, I

Goegan, P

Goodall, D

Goodwin, K

Goodyear, M

Gordon, T

Grage, P

Graham, J

Graham, L

Grant Thornton Australia Ltd

Grant, I

Grant, P

Gray, M

Gray, S

Greening Australia

Greenpeace Australia Pacific Ltd

Greenspeed Pty Ltd

Griffin, P

Group of 100

Gulf Savannah Development

Gull Group

Gunn, R

Haar, A

Hagstrom, E

Hailes, R

Hajszan, W

Halacas, C

Hall, C

Hall, G

Hall, M & J

Hall, T

Hamilton, R

Hamilton, S

Hammer, M

Hancock, G

Haniszenski, S

Harris, G

Harrison, I

Harrison, S

Hart, R

Hassed, M

Hawkins, G

Hayes, T

Health Insurance Restricted Membership Association of Australia

Hearn, W

Heart Foundation

Heathers, J

Hemlof, L E K

Henderson, B

Henderson, D

Henkel, G

Heritage Council of Victoria

Heron, S

Hestelow, J

Highfield, R

Hignett, C

Hill, R & E

Hinson, K

HLB Mann Judd

Hobbs, A

Hodgkinson, N

Hodgson, P

Hoff, B

Hogbin, J

Holland, F

Holland, P

Hollingsworth, D

Holmes, P

Homan, S

Homesafe Solutions

Hotel Motel & Accommodation Association

Housing Industry Association

Howell, R

Hughes, S

Hunt Partners Solicitors on behalf of Bindaree Beef

Hurley, S

Hurley, T

Hutchings, S

Independent Distillers Australia

Indigenous Higher Education Advisory Council

Industry Funds Forum

Industry Super Network

Infrastructure Partnerships Australia

ING Australia

Institute of Actuaries of Australia

Institute of Chartered Accountants in Australia

Insurance Australia Group

Insurance Council of Australia

International Institute for Self-governance

InterPrac Financial Planning

Investment & Financial Services Association Ltd

Ireland, D

Irving, A

Isakov, M

Isolated Children's Parents' Association of NSW

IUCN World Commission on Protected Areas Oceania

Jablonka, I

Jackson, R

Jacobi, M

Jamieson, L

January, M

Jensen, D

Jensen, G

Jervis-Read, R

Johannessen, E

Johanson, A

Johnston, A

Johnston, M

Kavanagh, B

Keats, R

Kenna, J

Kenrick, R

Kern, L

Keys, N

Killeen, H

King, G

Kirk, T

Koci, S

KPMG

Kunath, M

La Trobe University and RMIT University

Lagarenne, B

Laird, P

Lance, J

Land & Environment Planning

Land Values Research Group

Lang, L

Laris, P

Larsen, E

Larson, R

Law Institute of Victoria

Law, C & A

Lawrence, J

Lawrence, P

Lawson, W

Leabrook Estate Wines

Leaver, G

Leeson, R

Lefevre, K

Legge, D

Lend Lease Corporation

Lesbian & Gay Solidarity

Leslie, R

Lester, D

Lester, R

Lester, T

Lewis, B

Liepins, D

Lifschitz, S

Lim, L L

Lincolne Scott

Little, R

Liverpool Plains Land Management Inc

Local Government Association of South Australia

Lodge, J

Loring, P

Lorkin Delpero Harris

Lowcock, M

Lowry, D

LPG Australia

Lucas, S

MacDonald, C

MacDonald, R

Macfarlan Lane Pty Ltd

Mackenzie, G

Maclean, N

Madell, B

Madigan, R

Maher, V

Maitland RSL Sub Branch

Maloney, S

Manildra Group

Mannison, M

Mareeba District Fruit and Vegetable Growers Association

Maritime Union of Australia

Martin, B

Martin, P

Mason, C

Master Builders Australia Inc.

Matthews, G & C

Mawdsley, A

McDowall, K I

McEwen, S

McGreevy, S

McIlroy, K

McIntosh, S

McIntyre, C

McIntyre, P

McKinna, I

McMillan Shakespeare

McPherson, M

Media, Entertainment & Arts Alliance

Medicines Australia

Melrose, S

Mercer WealthSolutions

Meriton Apartments

Metropolitan Transport Forum

Meyer, J

Meyer, N

Midas Insurance Brokers

Middleton, D

Mihaljevic, M

Mills, A

Minerals Council of Australia

Mitchell, D

MLC and NAB Wealth

MND Australia

Moffet, R

Montfort International PLC

Moody, T

Moon, B

Moore, C

Moore, J

Moore R

More, T

Moreland City Council

Moreton Bay Reginal Council

Morgan, G

Morgan, J

Morgan, T

Morre, J

Moss, H

Motor Trades Association of Australia

Motorcycle Riders Association of Queensland

Moult, J

Municipal Association of Victoria

Murphy, T

Music Council of Australia

National Association of Forest Industries

National Council of Women of Australia

National Council of Women of Western Australia

National Disability Services

National Drug Research Institute

National Employment Services Association

National Ethnic Disability Alliance

National Farmers Federation

National Foundation for Australian Women

National Independent Retailers Association

National Information Centre on Retirement Investments

National Institute of Accountants

National Insurance Brokers Association

National Preventative Health Taskforce

National Road Freighters Association

National Roundtable of Nonprofit Organisations

National Seniors Australia

National Tax and Accountants Association

National Tertiary Education Union

National Tourism Alliance

National Transport Commission

National Union of Students

National Welfare Rights Network

Nature Conservation Trust of NSW

Nelson, K

New Internationalist Publications Pty Ltd

Newman, N

Nguyen, D

Nichols, P

Noack, J

Nock, T

Non-Smokers Movement of Australia Inc

Northern Rivers Social Development Council

Northern Territory Government

Notholt, P

Nott, A

NSW Business Chamber

NSW Federation of Housing Associations

NSW Government

Nygren, G

Nyst, E

O'Brien, P

O'Connell, A

O'Donnell, C

O'Donnell, J

O'Malley, I

One Nation Queensland Division

O'Neill, P

Onkaparinga Exporters Club

Orams, W

Ord, M

Owners Corporations Victoria

Oxfam Australia

Pace, J

Pacheco, V

Pacific Brands Ltd

Parish, D

Parke, MP M

Parkes, L

Partington, R

Pascher, F

Paskin, J

Passant, J

Paterson, R

Paul Laris and Associates

Payne, E

Pears, Adj Prof A

Peck, C

Pedal Power

Pennington, J

Penrith City Council

Pension Reforms

People for Ecologically SustainableTransport

Permaculture North

Petersen, B

Peters-Fawcett, M

Peterson, T

Peterson, V

Pettigrew, J S

Pfizer Australia

Philanthropy Australia Inc

Philip Morris Ltd

Phillips, M

Phillips, S

Philps, N

Piggott, R

Pinniger, G

Pirie, R

Pitcher Partners Advisors

PKF Chartered Accountants & Business Advisers

Police Federation of Australia

Policy Centre Australia

Pollard, P

Pope, J

Porter, E

Portnoy, A

Pottsville Beach Neighbourhood Centre Inc

Practical Ecology P/L

PricewaterhouseCoopers — Australia

PricewaterhouseCoopers — New Zealand

Prince, A

Pritchard, C

Property Council of Australia

Property Investment Essentials

Prosper Australia

Prout, R

Prudames, G & A

Public Interest Advocacy Centre

Public Interest Law Clearing House

Public Transport Users Association Victoria

Purdue, B

Pursehouse, G

Putland, G

QANTAS Airways Ltd

Queensland Government

Queensland Resources Council

Rac, M

RACQ

Raicu, S

Rainbow, J G

Rantzen, J

Rationalist Society of Australia

Read, G

Real Estate Institute of Australia

Reddyhough, J

Redmond, T

Regional Aviation Association of Australia

Rehbein, R

Reis, C

Renewable Fuels Australia

Renton, N

Restaurant and Catering Australia

Revenue Review Foundation

Reynolds, D

Reynolds, M

Rheem Australia Pty Ltd

Rice Warner Actuaries

Richard Lester Consulting

Richardson, J

RL Lewis Pty Ltd

RMIT University

Roberts, A

Roberts, D

Roberts, G W

Robinson, M

Romano, E

Ronan, N

Rose, A

Rose, K

Ross Edwards & Associates Pty Ltd

Rowan, P

Rowland, J

Rowland, P

Royal Australasian College of Physicians

Royal Flying Doctor Service

RSPCA

Rumney, C

Runnalls, J

Russell-Stone, C

S.A. Sports Federation Inc

SA Superannuants

Sach, R

Salvation Army

Saunders, G

Saxton, I

Scarf, G

Schaper, PC

Schlottmann, E

Schorel-Hlavka, G

Schwab, S

Scolyer, D

Secular Party of Australia

Securities & Derivatives Industry Association

Seda Opals Pty Ltd

Self Managed Super Fund Professionals' Association

Sellar, E

Senior Australians Equity Release Association of Lenders

Seret, D

Seth-Purdie, R

Seve, J

Seventh-day Adventist Church

Severn, Z

Sexton, R

Sheeran, J

Shell Company of Australia

Shrapnel, J & J

Singer, D

Skinner, B

Skipworth, G

Smart Salary

Smartsuper

Smith, D

Smith, J

Smith, M

Smith, N

Smith, R

Smith, R L

Smith, R

Smithers, G

Smokeless Tobacco Action Group

Snowball, C

South Australian Farmers' Federation

South Australian Government

South Australian Government Superannuated Employee Association

Spain, D

Spakia Pty Ltd

Sporting Wheelies and Disabled Association

Spry, S

St.Vincent de Paul Society

Stafford, J

Standley, S

Stanford, C

State Library of Western Australia

Steel, D

Steiner, C

Stephens, I

Stewart, M

Stoner, A

Stuart, B

Such, MP B

Sullivan, L

Sully, P

Summer, B

Summers, B

Superannuated Commonwealth Officers' Association

Superannuation Information Centre

Swainston, J

Tanner, R

Tanswell, K

Tasmanian Association of Microbrewers

Tasmanian Department of Environment, Parks, Heritage and the Arts

Tasmanian Government

Tasmanian Heritage Council

Taxation Institute of Australia

Taxpayers Australia

Taylor, B

Taylor, N

Teece, P

Telstra

Thackeray, I

Thackrah, D

The Australia Institute Ltd

The Australian Lung Foundation

The Church of Jesus Christ of Latter-Day Saints

The Geelong Chamber of Commerce

The Nature Conservancy Australia

The Nuance Group

The Smith Family

The Tax Base Pty Ltd

The Treasury - Inland Revenue, New Zealand

Thian, D

Thomas, G

Thompson, D

Thompson, G

Thomson, M

Thorp, D

Thorpe, G

Tieman, D

Tipping Point Institute Pty Ltd

Tomlinson, J

Total Environment Centre

Tourism and Transport Forum

Tourism Western Australia

Towers Perrin

Townsend, T

Toyota Finance Australia Ltd

Triumph Sports Owners Association of WA

Trotter, G

Trustee Corporations Associations of Australia

Tucker, B

Tuckerman, P

Turner, P

Udell, A

UniSuper

Uniting Church in Australia

UnitingCare Australia

UnitingJustice Australia

University of Auckland Retirement Policy and Research Centre

University of Melbourne Law School

Urban Development Institute of Australia

Urban Taskforce Australia

Varley, C

Verick, A S

VicSport

Victorian Farmers Federation

Victorian Government

Victorian Land Tax Coalition

Virgin Blue Airlines Pty Ltd

Wagner, R

Waldie, J

Walker, C

Walker, G

Walker-Roberts, B

Walker-Rolls, A

Wallace, MP C

Walshaw, T

Ward, A

Ward, D

Ward, M

Warneford, R

Waters, H

Watt, W

Way, M

WB Financial

Webb, J

Webster, S

Weir, O

Wells, J

Western Australian Department of Indigenous Affairs

Western Australian Government

West-Newman, S

Wheatley, H

White, E

Whitlam, C

Whitton, E

Wickham, D

Wilden, J

Wilkes, V

Wilkin-Smith, T

Wilkinson, G

Will, N

Williams, J

Williams, N

Williams, N

Williams, R

Williams, S

Willoughby City Council

Wilson, RH

Wilson, R

Winemakers' Federation of Australia

Winthrop, R

Withers, A

Wittwer, S

Women's Action Alliance

Women in Social & Economic Research

Women's Electoral Lobby Australia

Women's Health Victoria

Woods, F

Woodside Energy Ltd

Woodward, L

Woolworths Limited

World Vision Australia

Wren, M

Wright, M C

WWF-Australia

Wynn, R

Xiao, C

Young, D

Young, J

YWCA Australia

Zeitoun, A