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Appendix B

Consultation

Public seminars and meetings

The Review held a series of focus group meetings and seminars in December 1998 and March to July 1999 to discuss the proposals and options outlined in A Strong Foundation and A Platform for Consultation. The seminars were advertised in the national press and were open to the public.

Table B1: Public seminars and focus group meetings

Adelaide
16 December 1998 Public seminar: approximately 40 members of the general public attended
11 March 1999 Focus group meeting (options and proposals)
12 March 1999 Public seminar: approximately 35 members of the general public attended
Brisbane
4 December 1998 Public seminar: approximately 50 members of the general public attended
16 March 1999 Focus group meeting (RBT options and proposals)
17 March 1999 Public seminar: approximately 130 members of the general public attended
Canberra
1 December 1998 Public seminar: approximately 90 members of the general public attended
16 March 1999 Focus group meeting (consolidation of groups)
16 March 1999 Focus group meeting (design of wasting assets write-off)
17 March 1999 Focus group meeting (taxation of life insurers)
17 March 1999 Focus group meeting (taxation of partnerships)
17 March 1999 Focus group meeting (consolidation of groups)
18 March 1999 Focus group meeting (imputation system & international taxation)
18 March 1999 Focus group meeting (taxation of financial arrangements)
19 March 1999 Focus group meeting (entity taxation and anti-avoidance)
22 March 1999 Focus group meeting (tax exempt leasing)
22 March 1999 Focus group meeting (fringe benefits tax)
23 March 1999 Focus group meeting (equipment leasing by taxable entities)
23 March 1999 Focus group meeting (tax exempt leasing)
23 March 1999 Focus group meeting (taxation of scrip-for-scrip transactions)
23 March 1999 Focus group meeting (taxation of involuntary receipts)
24 March 1999 Focus group meeting (taxation of trading stock)
25 March 1999 Focus group meeting (capital gains tax small business provisions)
29 March 1999 Focus group meeting (taxation of financial arrangements)
29 March 1999 Focus group meeting (taxation of financial arrangements)
30 March 1999 Focus group meeting (taxation of cooperatives)
30 March 1999 Focus group meeting (consolidation of groups)
31 March 1999 Focus group meeting (taxation of US investors in Australia)
31 March 1999 Public Seminar: approximately 120 members of the general public attended
1 April 1999 Focus group meeting (taxation of non-equipment leases & other rights)
9 April 1999 Focus group meeting (consolidation of groups)
12 April 1999 Focus group meeting (design of wasting assets -- mining provisions)
28 April 1999 Focus group meeting (design of wasting assets -- buildings & structures)
28 April 1999 Focus group meeting (consolidation of groups)
28 April 1999 Focus group meeting (loans to entity members)
7 June 1999 Focus group meeting (draft legislation)
15 June 1999 Focus group meeting (minimum company tax)
Darwin
14 December 1998 Public seminar: 9 members of the general public attended
15 March 1999 Public seminar: approximately 35 members of the general public attended
Hobart
9 December 1998 Public seminar: 15 members of the general public attended.
16 March 1999 Focus group meeting (fringe benefits tax)
23 March 1999 Public seminar: 8 members of the general public attended.
Melbourne
2 December 1998 Public seminar: approximately 130 members of the general public attended
24 March 1999 Public seminar: approximately 140 members of the general public attended
24 April 1999 Focus group meeting (research & development)
6 May 1999 Focus group meeting (taxation of financial arrangements)
31 May 1999 Focus group meeting (draft legislation)
13 July 1999 Focus group meeting (small business)
23 July 1999 Focus group meeting (taxation of financial arrangements)
2 August 1999 Focus group meeting (draft legislation) (scheduled)
Newcastle
26 March 1999 Public seminar (hosted by Master Builders Association): approximately 20 members of the general public attended
Perth
15 December 1998 Public seminar: approximately 50 members of the general public attended
10 March 1999 Public seminar: approximately 65 members of the general public attended
Sydney
3 December 1998 Public seminar: approximately 200 members of the general public attended
18 March 1999 Focus group meeting (fringe benefits tax)
19 March 1999 Public seminar: approximately 160 members of the general public attended
6 April 1999 Focus group meeting (taxation of financial arrangements)
5 May 1999 Focus group meeting (taxation of financial arrangements)
4 June 1999 Focus group meeting (debt/equity hybrids & synthetics)
24 June 1999 Focus group meeting (equipment leasing by taxable entities)

 

In addition to the focus group meetings and public seminars, the Review held a number of other meetings. Individuals and organisations participating in focus group and other meetings are listed below.

Table B2: Individuals and organisations participating in focus group and other meetings

Adams, N
Addison, G
American Chamber of Commerce in Australia
AMP Limited
Arthur Andersen
Arthur Robinson & Hedderwicks
Association of Superannuation Funds of Australia Ltd
Australian Bankers' Association
Australian Chamber of Commerce & Industry
Australian Constructors Association
Australian Council for Infrastructure Development Ltd
Australian Council of Social Services
Australian Equipment Lessors     Association
Australian Financial Markets Association
Australian Friendly Societies Association
Australian Growth Properties Limited
Australian Hotels Association
Australian Information Industry Association Limited
Australian Institute of Company Directors
Australian Mining & Exploration Council
Australian Petroleum Production &  Exploration Association Limited
Australian Prudential Regulation Authority
Australian Society of Certified Practising Accountants
Australian Society of Corporate Treasurers
Australian Stock Exchange Limited
Australian Taxation Office
Australian Taxpayers' Association
Australian Venture Capital Association Ltd
Benge, Dr M
Blaikie, A
Blake Dawson Waldron
Board of Airline Representatives in Australia
BRL Hardy Limited
Broken Hill Proprietary Company Limited
Burn, Dr P
Business Coalition for Tax Reform
Business Council of Australia
C & W Optus
Citibank
Colonial Limited
Commonwealth Bank of Australia
Commonwealth Treasury (Commonwealth/State Relations Division)
Cooper, G S
Co-operative Council of Australia
Corporate Tax Association of Australia
Coudert Brothers
Council of Small Business Organisations
of Australia
Cowell Clark Solicitors
Dairy Farmers' Co-operative
Deloitte Adelaide
Deloitte Touche Tohmatsu
Department of Communications, Information
Technology & the Arts
Department of Employment, Workplace Relations
& Small Business -- Office of Small Business
Department of Industry Science & Resources
Deustche Bank
Deutsch, R
Disney, J
Dowling, P
Drenth, F
Drum, P
Edwards Marshall
Electricity Supply Association of Australia Ltd
Ernst & Young
Federal Chamber of Automotive Industries
Financial Planning Association of Australia Ltd
Financial Sector Advisory Council
Forrester, A
Franchise Council of Australia
Frost, A
Gaylard, S
General Property Trust
Goldberger, A
Gonsalves, J
Government, ACT
Government, NSW
Government, NT
Government, QLD
Government, SA
Government, Tasmania
Government, Victoria
Government, WA
Hadassin, M
Hannover Life Re of Australasia Limited
Humphreys, P
Institute of Actuaries of Australia
Institute of Chartered Accountants in Australia
Insurance Council of Australia
International Banks & Securities Association of Australia
Investment & Financial Services Association Limited
KPMG
Langford-Brown, I
Law Council of Australia
Leckie, A
Leeton Rice Growers Association
Leibler, M
Lend Lease Corporation Limited
Mackay Sugar
Macquarie Bank
Mallesons Stephen Jacques
Managed Futures & Hedged Funds Association
Mercantile Mutual
Minerals Council of Australia
Mining Industry Representatives
Mobil Australia
Morgan, J
Morton, J
Motor Trades Association
National Australia Bank Limited
National Farmers' Federation
National Institute of Accountants
National Mutual Holdings Limited
Nenna, R
Norman, P
O'Farrell, J
Oser, R
Parker, A
Piper Alderman (Barristers)
Pose, K
PriceWaterhouseCoopers
Property Council of Australia
Queensland Investment Corporation
Queensland Revenue Corporation
Radford, P
Real Estate Institute of Australia
Rider, C
Risstrom, E
Romans, D
Russell, D
Ryan, A
Securities Institute of Australia
Service Providers Industry Association
Shaddick & Spence
Shepherd, K
Small Business Coalition
Small Business Consultative Committee
Spence, K
Stolarek, A
Suncorp-Metway Ltd
Swiss Re Life & Health Australia Limited
Sydney Futures Exchange
Taxation Institute of Australia
Technology Taxation Alliance
Telstra Corporation Limited
Thomsons Solicitors
Traill, K
Victorian Employers' Chamber of Commerce & Industry
WA Small Business Development Corporation
Wachtel, M
Wall, K
Westpac Banking Corporation
William Buck Chartered Accountants
Williamson, S

Speeches and presentations

Members of the Review addressed a number of conferences and seminars during the course of the review, as listed below:

Table B3: Speeches and presentations

Date Committee/
Secretariat
member
Audience
26-28 October 1998 Richard Wood ATAX/University of NSW, Sydney
5 November 1998 Wayne Mayo Australian Information Industry Association,
Canberra
20 November 1998 John Ralph Taxation Institute of Australia, Victoria
26 November 1998 John Ralph Australian Food & Grocery Council, Melbourne
30 November 1998 RBT Members Business Coalition for Tax Reform, Canberra
30 November 1998 Alice McCleary PriceWaterhouseCoopers, Sydney
1 December 1998 Alan Preston Corporate Consultative Committee, Canberra
2 December 1998 John Ralph Business Council of Australia, Melbourne
3 December 1998 John Ralph Corporate Tax Association of Australia, Sydney
14 December 1998 Alice McCleary Corporate Tax Association of Australia, Melbourne
14 December 1998 Dan Buchler Biotechnology Venture Capital Forum, Sydney
15 December 1998 John Ralph Western Australia Chamber of Commerce & Industry, Perth
28 January 1999 Richard Krever University of Potsdam, Germany
4 February 1999 Alice McCleary/
Phil Foster
Small Business Consultative Committee, Melbourne
6 February 1999 Richard Krever University of Canberra, Canberra
16 February 1999 John Ralph Council of Small Business Organisations of Australia, Canberra
25 February 1999 RBT Members Australian Taxation Office, Canberra
2 March 1999 Bob Joss Business Council of Australia, Melbourne
5 March 1999 John Ralph Business Coalition for Tax Reform, Melbourne
9 March 1999 Roger Paul/
Alice McCleary
PriceWaterhouseCoopers, Sydney
9 March 1999 Philip Anderson The Committee for Economic Development of Australia, Perth
15 March 1999 Philip Anderson Australian Chamber of Commerce, Economic Committee, Sydney
16 March 1999 Richard Vann Australian Taxation Office Conference, Sydney
24 March 1999 John Ralph Taxation Institute of Australia, Melbourne
26 March 1999 Rick Allert Taxation Institute of Australia, National Convention, Hobart
30 March 1999 Richard Vann Australian Taxation Office Conference, Melbourne
7 April 1999 John Ralph/
Rick Allert
The Small Business Round Table, Melbourne
14 April 1999 John Ralph Australian Graduate School of Management, Sydney
15 April 1999 John Ralph The Committee for Economic Development of Australia, Melbourne
17 April 1999 Richard Krever St John's College -- Oxford University, England
22 April 1999 Philip Anderson Tourism Council of Australia, Sydney
27 April 1999 Alan Preston Australian Financial Review CFO Executive Forum, Sydney
5 May 1999 John Ralph German-Australian Chamber of Industry & Commerce, Sydney
6 May 1999 Alice McCleary Taxation Institute of Australia, South Australia
7 May 1999 Richard Vann Comparative Tax Law Group
Harvard University, Boston USA
7 May 1999 Alan Preston Taxation Institute of Australia,
NSW Annual State Convention, Sydney
10 May 1999 John Ralph Institute of Chartered Accountants in Australia, Professional Development Week, Sydney
18 May 1999 Richard Krever Institute of Chartered Accountants in Australia, Melbourne
2 June 1999 Richard Krever Rotary Club of Monash, Melbourne
2 June 1999 Alice McCleary Institute of Chartered Accountants in Australia,
South Australia
2 June 1999 Richard Vann Australian Stock Exchange, Melbourne
3 June 1999 John Ralph Deputy Vice-Chancellors and Pro Vice-Chancellors, Melbourne
5 July 1999 John Ralph 500 Club, Sydney
8 July 1999 John Ralph Property Council of Australia, Melbourne
16 July 1999 John Ralph Australian Society of Certified Practising Accountants, Wagga Wagga
19 July 1999 John Ralph National Farmers' Federation -- NSW Division, Sydney
20 July 1999 John Ralph Australian Institute of Company Directors -- West Australian Division, Perth
27 July 1999 John Ralph Queensland University of Technology, Brisbane
27 July 1999 John Ralph Queensland Department of Development, Brisbane
27 July 1999 John Ralph Taxation Institute of Australia, Brisbane
29 July 1999 John Ralph PriceWaterhouseCoopers, Melbourne

Submissions

The Review invited submissions on the proposals and options raised in the two discussion papers. Following the release of A Strong Foundation, 76 submissions were received, while A Platform for Consultation received 300 submissions.

The Review received 22 confidential submissions which are not listed below -- 2 for A Strong Foundation and 20 for A Platform for Consultation. Copies of public submissions received electronically were made available on the Review's home page.

Table B4: A Strong Foundation -- submissions

AMP Limited
Arthur Andersen
Association of Superannuation Funds of Australia Limited
Australian Bankers' Association
Australian Catholic Health Care Association
Australian Chamber of Commerce & Industry
Australian Council for Infrastructure
Development Limited
Australian Council of Social Services
Australian Food & Grocery Council
Australian Institute of Company Directors
Australian Institute of Petroleum Ltd
Australian Petroleum Production &
Exploration Association Limited
Australian Society of Certified Practising Accountants
Australian Stock Exchange Limited
Australian Taxpayers' Association
BDO Nelson Parkhill
Bentleys MRI (QLD) Pty
BOSCH
Brambles Industries Limited
Business Coalition for Tax Reform
Chamber of Commerce & Industry Western Australia
Commonwealth Bank of Australia
Co-operative Council of Australia
Council of Small Business Organisations of Australia Limited
Department of Employment, Workplace Relations and Small Business
Electricity Supply Association of Australia Limited
Ernst & Young
Federal Chamber of Automotive Industries
Federation of Japan Chambers of Commerce & Industry in Australia
Financial Planning Association of Australia Limited
Gibson Crest Pty Ltd
Group of 100 Inc.
Health Care of Australia
Insurance Council of Australia Limited
International Banks & Securities Association of Australia
Investment & Financial Services Association Ltd
Keays, Dr R
Law Institute of Victoria
Lend Lease Corporation Limited
Macquarie Bank Limited
Mallesons Stephen Jacques
McMillan Shakespeare
Minelab Electronics Pty Limited
Minerals Council of Australia
Morgan, J
National Centre for Development Studies
National Farmers' Federation
National Institute of Accountants
National Mutual Holdings Limited
Oser, R
Pender, H
Pioneer International Limited
Premier of Victoria, The Hon J Kennett MLA
Property Council of Australia
Rumble, A
Shaddick & Spence
State Chamber of Commerce New South Wales
Taxation Institute of Australia
Telstra Corporation Limited
The Australian Companies Institute Limited
The Committee for Sydney
The Geelong Chamber of Commerce
Tourism Council Australia
Transurban City Link Limited
Trustee Corporations Association of Australia
Venture Capital Association Limited
Victorian Automotive Chamber of Commerce
Victorian Employers' Chamber of Commerce & Industry
Winemakers' Federation of Australia

Table B5: A Platform for Consultation -- submissions

ACCOR Asia Pacific
Allens Arthur Robinson Group
American Chamber of Commerce in Australia
AMP Limited
Anglican Church Diocese of Sydney
ANZ Banking Group Limited
Arthur Andersen
Asea Brown Boveri Pty Limited
Association of Australian Medical Research Institute
Association of Australian Ports &
Marine Authorities Inc.
Association of Independent Retirees Inc.
Association of Mining & Exploration Companies
Association of Superannuation Funds
of Australia Limited
Australasian Fleet Managers Association
Australasian Railway Association Inc.
Australia Post
Australian Academy of Science
Australian Academy of Technological Sciences & Engineering
Australian & New Zealand Minerals & Energy Council
Australian Association of Social Workers
Australian Bankers' Association
Australian Biotechnology Association
Australian Business Limited
Australian Chamber of Commerce & Industry
Australian Constructors Association
Australian Council for Infrastructure
Development Ltd
Australian Council of Businesswomen Ltd
Australian Direct Property Investment
Association
Australian Employee Ownership Association
Australian Equipment Lessors Association
Australian Financial Markets Association
Australian Food & Grocery Council
Australian Friendly Societies Association
Australian Friendly Societies Pharmacies Association Inc
Australian Growth Properties Limited
Australian Industry Group
Australian Information Economy Advisory Council
Australian Institute of Company Directors
Australian Institute of Petroleum Ltd
Australian Investment Companies Association
Australian Petroleum Production &
Exploration Association Limited
Australian Pharmaceutical Manufacturers Association
Australian Research Council
Australian Retirement Fund
Australian Retirement Streams Association Limited
Australian Society of Certified Practising Accountants
Australian Society of Certified Practising Accountants Staff Superannuation Fund
Australian Stock Exchange Limited
Australian Taxpayers' Association
Australian Venture Capital Association Limited
Australian Vice-Chancellors' Committee
Baker, H
Bates Smart
Benge, M
Blaskett, A C
Blau, O J
BP Amoco
Brambles Industries Limited
Briggs, J E
Broken Hill Proprietary Company Limited
Burnett, V D
Business Coalition for Tax Reform
Business Council of Australia
Buss (Q) Pty Ltd
BW Staff Superannuation Plan Pty Ltd
Cable & Wireless Optus Limited
Caldecott, J E
Cambooya Pty Ltd
Campbell, R C
Canberra Region Advanced Technology
Manufacturing Association
Ceramco Corporation Limited
CFM Property Fund
Chevron Asiatic Limited
Citicorp Life Insurance Limited
City of Joondalup
City of Melbourne
Cleary Hoare Solicitors
Clift, J N
Colonial Limited
Colonial Mutual Life Assurance Society Limited
Commonwealth Bank of Australia
Construction Forestry Mining Energy Union
Co-operative Council of Australia
Cooperative Research Centres Association Incorporated
Corporate Tax Association of Australia
Council of Small Business Organisations of
Australia Limited
Credit Union Services Corporation
Delta Gold N.L.
Department of Employment, Workplace Relations & Small Business -- Office of Small Business
Department of Treasury & Finance Victoria
DGS Consulting Group Pty Ltd
Eastman McMillan
Electricity Supply Association of Australia Limited
Entertainment Industry Employers Association
EquipSuper Pty Ltd
Ernst & Young
Esso Australia Ltd
Federal Chamber of Automotive Industries
Federation of Ethnic Communities' Council of Australia
Federation of Japan Chambers of Commerce & Industry in Australia
Finance & Treasury Association
Financial Planning Association of Australia Limited
Fletcher Challenge Limited
Flinders University of South Australia - School of Commerce
Ford Motor Company of Australia Ltd
Franchise Council of Australia
GIO Australia Holdings Limited
Givewell
Goodman Fielder Limited
Government NSW -- Treasury
Grant Thornton
Grower Owned Sugar Mills Group
Hammond, J
Harvey, H L
Housing Industry Association Limited
Independent Print Media Group Pty Ltd
Industry Funds Forum
Institute of Actuaries of Australia
Institute of Chartered Accountants in Australia
Institute of Chartered Accountants in Australia
Institute of Engineers Australia
Insurance Council of Australia Limited
International Banks & Securities Association of Australia
Investment & Financial Services Association Limited
J P Morgan
James Hardie Industries Limited
Johnson, K
Jollie, G
Kentwell, P
KPMG
Labour Force Australia Pty Ltd
Lend Lease Corporation Limited
Lend Lease Employee Share Acquisition Plan
Lend Lease Superannuation Fund
Lion Nathan Limited
Lion Nathan Superannuation Fund
MacDonald Johnston Engineering Company Pty Ltd
Macquarie Bank Limited
Magennis, D
Mallesons Stephen Jacques
Master Builders Australia Inc.
Melrose, S
Michael Johnson & Associates Pty Limited
Middleton, L
MIM Superannuation Pty Ltd
Minerals Council of Australia
Mitsubishi Motors Australia Ltd
MLC Limited
Mobil Oil Australia Ltd
Morgan, J
Namoi Cotton Co-operative Ltd
National Association of Forest Industries
National Australia Bank Limited
National Farmers' Federation
National Institute of Accountants
National Mutual Holdings Limited
New South Wales Treasury
Newport Scientific Pty Ltd
Nissan Motor Co (Australia) Pty Ltd
N M Rothschild & Sons
Normandy Group Staff Superannuation Plan
North West Shelf Ventures
Nuplex Industries Limited
Office of Asset Sales & IT Outsourcing
Oser, R
Pacific Dunlop Limited
Pape, B
Papua New Guinea Gas Project
Phillips Fox Actuaries & Consultants
Pioneer International Limited
Pitcher Partners
Plantations Australia
Plastics & Chemicals Industries Association
Platinum Asset Management
Poole Shakespeare & Associates Pty Ltd
Premier & Treasurer of Western Austalia
The Hon R Court MLA
Premier of Queensland
The Hon P Beattie MLA
Premier of South Australia
The Hon J Olsen MP
Premier of Victoria
The Hon J Kennett MLA
PriceWaterhouseCoopers
Printing Industries Association of Australia
Private Capital Council
Property Council of Australia
Pulp & Paper Manufacturers Federation of Australia
Qantas Airways Limited
Qsuper
Quadrant Superannuation Pty Ltd
Queensland Investment Corporation
Queensland Metals Corporation Ltd
Queensland Treasury
Raitt, G D
Rank, A H
Real Estate Institute of Australia Limited
Remuneration Planning Corporation
Renton, N
REST Superannuation
Restaurant & Catering Australia
RetireInvest
Richard A Bobb Chartered Accountants
Rio Tinto Limited
Rothschild Australia Asset Management Limited
Royal & Sun Alliance
SA Employers' Chamber of Commerce & Industry
Salomon Smith Barney Asset Management Australia Ltd
Santos Ltd
Science Engineering & Technology Taskforce
Securities Institute of Australia
Shaddick & Spence
Shire of Campaspe
Sinclair, A W
Sisters of Charity of Australia
Slater, D C
Small Business Development Corporation WA
Small Business Forum
Software Engineering Australia Limited
South East Queensland Regional Organisation of Councils
Southcorp Limited
State Chamber of Commerce NSW
Suncorp-Metway Ltd
Sustainable Technologies Australia Limited
Tatura Milk Industries Limited
Taxation Institute of Australia
Taxation Institute of Australia -- R & D Group
Technology Taxation Alliance
Telstra Corporation Limited
Thakral Holdings Limited
The Australian Gas Association
The Australian Gold Council
The Chamber of Minerals & Energy of WA Inc
The Chase Manhattan Bank
The Geelong Chamber of Commerce
The Tourism Task Force Ltd
Thomson Marconi Sonar Pty Limited
Thorpe, G
Topp, D
Tourism Council Australia
Toyota Australia
Tran, A
Transfield
Transurban City Link Limited
Treasurer of New South Wales
The Hon M Egan MLC
Trustee ASSET Limited
Trustee Corporations Association of Australia
Turnbull, S
Tyndall Australia Limited
VDO Australia Pty Limited
Venner, R
Victorian Automobile Chamber of Commerce
Victorian Chamber of Mines Inc.
Victorian Employers' Chamber of Commerce and Industry
Victorian Farmers' Federation
Wallis, B
Westpac Banking Corporation
Westscheme Pty Ltd
William Buck Chartered Accountants
William M Mercer Pty Ltd
Williams, D
Winemakers' Federation of Australia
Woodside Energy Ltd

Note: A number of organisations and individuals lodged multiple submissions, and some lodged joint submissions.

 

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