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 |
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 |
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.