Appendix 1 - Submissions received

1. The Institute of Chartered Accountants in Australia
   1. The Institute of Chartered Accountants in Australia
2. The Association of British Travel Agents Ltd
3. Australian Tourism Export Council
   1. Australian Tourism Export Council
4. Deloitte Touche Tohmatsu Ltd
   1. Deloitte Touche Tohmatsu Ltd
5. Yon Sha Kai
6. Hotel Motel Accommodation Association Victoria
7. Department of Industry Tourism and Resources
8. Interactive Travel Services Association (submitted by PricewaterhouseCoopers)
9. CPA Australia
10. Queensland Tourism Industry Council (submitted by Ernst & Young)

Additional information

Item 1 'Illustration of competitive problem caused by the proposed GST amendment'—working examples submitted by the Institute of Chartered Accountants in Australia at the Committee's public hearing on 26 April 2005.

Item 2 Facsimile dated 29 April 2005 from the Hotel Motel Accommodation Association Victoria responding to the Committee's request for information at the public hearing on 26 April 2005.

Item 3 Answers to questions on notice taken at the Committee's public hearing on 26 April 2005 and submitted by the Australian Taxation Office on 10 May 2005.

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