[1] These changes were made by the Taxation Laws Amendment (Superannuation) Act
(No. 2) 2002.
[2] Statement by the Prime Minister, Committed to Small Business, 6 July
2004.
[3] Submission 4,
Office of Small Business, Department of Industry Tourism and Resources,
p. 1.
[4] Report No. 12 of 2004, Selection of Bills
Committee, dated 1 December 2004, Appendix 5.
[5] Submission 2,
Association of Superannuation Funds of Australia Limited (ASFA), p. 5.
[6] Media Release, Association of Superannuation Funds
of Australia Limited (ASFA), Super Choice
Handicapped Before It Starts, dated 18 November 2004.
[7] Submission 2,
Association of Superannuation Funds of Australia Limited (ASFA), p. 3.
[8] News Release NR 85/04, National Farmers'
Federation, Super Reform to Relieve the
Burden for Farm Businesses, dated 7 July 2004.
[9] Submission 4,
Office of Small Business, Department of Industry Tourism and Resources, p. 2.
[10] Submission
3, Restaurant and Catering Australia.
[11] Media Release MR 67/04, Australian Chamber of
Commerce and Industry (ACCI), Prime
Minister's Small Business Statement, dated 7 July 2004.
[12] Submission
4, Office of Small Business, Department of Industry, Tourism and Resources,
pp. 2-3.
[13] Submission
4, Office of Small Business, Department of Industry Tourism and Resources,
p. 2.
[14] Explanatory memorandum, p. 5.
[15] Submission
2, Association of Superannuation Funds of Australia Limited (ASFA), p. 4.
[16] Submission
1, ACTU, p. 2.
[17] Submission
2, Association of Superannuation Funds of Australia Limited (ASFA), p. 3.
[18] Submission
1, ACTU, p. 2.
[19] Submission
2, Association of Superannuation Funds of Australia Limited (ASFA), p. 3.
[20] Media Release MR 67/04, Australian Chamber of
Commerce and Industry (ACCI), Prime
Minister's Small Business Statement, dated 7 July 2004.
[21] Submission
2, Association of Superannuation Funds of Australia Limited (ASFA), p. 4.
[22] Submission
1, ACTU, p. 2.
[23] Submission
4, Office of Small Business, Department of Industry Tourism and Resources,
p. 2.
[24] Senate
Hansard, 27 June 2002, p. 2962.