Appendix A – Submissions and exhibits

Submissions

No.

1.         Suncorp Group

2.         Australian Institute of Superannuation Trustees

3.         Certified Public Accountants Australia

4.         Financial Services Council

5.         The Association of Superannuation Funds of Australia

5.1       Supplementary Submission
            The Association of Superannuation Funds of Australia

6.         The Institute of Chartered Accountants in Australia

7.         Law Council of Australia

8.         Department of the Treasury

Exhibits

No.

1.         Consultation Paper – Refund of Excess Concessional Contributions, presented by National Seniors Australia

2.         Actual payslip, presented by AIST

3.         Intimate with Self-Managed Superannuation, An Inaugural annual study of Self – Managed Superannuation Funds, Full Report 2011, presented by SPAA

4.         Intimate with Self-Managed Superannuation, An Inaugural annual study of Self – Managed Superannuation Funds, Full Report 2012, presented by SPAA

5.         Excess Contribution Tax Case Studies, poor record keeping, monitoring & advice, presented by SPAA

6.         Cause of Excess Contributions, presented by SPAA

7.         ECT Joint Industry Letter, A call for action on the unreasonably harsh treatment of excess superannuation contributions tax, presented by SPAA

8.         Concessional contribution refund submission, Refund of excess concessional contributions – consultation paper   , presented by SPAA