Appendix 1 - List of organisations and individuals who made submissions

No.       Submission                  State

1. SBP State Council Inc., Sydney NSW
2. Australian Earthmovers & Road Contractors Federation, Hawthorn VIC
3. Mr Herman A.C. Odijk, Mount Morgan QLD
4. Assoc. Prof. I.G. Walischutzky and Mr Brian Gibson, Newcastle NSW
5. Brotherhood of Man of Nebadon, Runaway Bay QLD
6. Richardsons Financial Services, Bowen QLD
7. Bates & Pickering, Forrest ACT
8. Loftus & Associates Pty. Limited, Summer Hill NSW
9. The Printing and Allied Trades Employers'
   Federation of Australia, St. Leonards NSW
10. Mr Daryl Guppy, Outstation Self Management Consultancy, Katherine NT
11. J.B. Murray & Associates, Campsie NSW
12. Progress Library Supplies, Currajong QLD
13. Vince Filocamo & Associates, Burwood VIC
14. M.A.I. Services Pty. Limited, Woollahra NSW
15. Pureharvest (Ceres Natural Foods Pty. Ltd.) East Bentleigh VIC
16. Mr Russell H. Jones, Eden Hills SA
17. Fehons, Burwood VIC
18. Lo Surdo Braithwaite & Company, Drummoyne NSW
19. Grant Thornton, Brisbane QLD
20. R.G.C. Fletcher and Associates, Smithfield NSW
21. 0'Neill & O'Brien Pty. Limited, Bexley North NSW
22. KPMG Peat Marwick, Brisbane QLD
23. Wong & Fong Chatswood Pty. Limited, Chatswood NSW
24. Queensland Chamber of Commerce and Industry
    Brisbane QLD
25. Economic Development Authority, Government of South Australia SA
26. Burwood Discussion Group, Five Dock NSW
27. National Tax & Accountants'Association Ltd, Melbourne VIC
28. Australian Small Business Association Limited, Kent Town SA
29. Winegrape Growers' Councif of Australia Inc., Magill SA
30. Winemakers' Federation of Australia Inc., Magill SA
31. Australian Tax OfficefTreasury, Canberra ACT
32. Australian Society of CPAS, Sydney NSW
33. Small Business Development Corporation, Perth WA
34. Department of Industry, Science & Technology, Canberra ACT
35. Mr Gregory T. Smith, Wentworthville NSW
36. Parramatta Practising Accountants Discussion
    Group/S.T. Velia & Associates, Parramatta NSW
37. Masselos Graham Masselos Pty. Ltd, Sydney NSW
38. Retailers Council of Australia Ltd, Melbourne VIC
39. Taxation Institute of Australia, Sydney NSW
40. Motor Trades Association of Australia, Barton ACT
41. PGA Technology (Aust) Pty. Ltd, Chatswood NSW
42. The Taxpayers'Association of New South Wales, Sydney NSW
43. Mindo Australia Pty. Ltd, Kingsgrove NSW
44. T J Smith & Co, Walkerville SA
45. Australian Chamber of Commerce and Industry, Barton ACT
46. The Hon Vin Heffernan OAM MP, Minister for Small Business, Melbourne VIC
47. Dobrigh & Winterbottom, Lilydale VIC
48. Anthony Lee & Co, Sydney NSW
49. Mr Gerry Schembri CPA, Knoxfield VIC
50. Council of Small Business Organisations of Australia Ltd., Parkes ACT
51. Victoria Hotel Restaurant, Ouyen VIC
52. Fatozan Proprietary Limited, Winston Hills NSW
53. P. & G. Modde, Valley View Nursery, Arcadia NSW
54. Australian Gift & Homewares Association, Crows Nest NSW
55. Small Business Combined Association of NSW NSW
56. Mr Robert H. Lambert, Armadale WA
57. Tooleybuc Sporting Club Limited, Tooleybuc NSW
58. Mr Howard Pender, Visiting Fellow, Centre for International and
    Public Law, ANU, Canberra ACT
59. Furnishing Industry Association of Australia, Parkes ACT
60. Byfields, Certified Practising Accountants, Perth WA
61. South Australian Employers' Chamber of Commerce and Industry, Adelaide SA
62. Bowrnan, Manser & Associates, Adelaide SA
63. Inbound Tourism Org. of Aust. Ltd, Kings Cross NSW
64. The Institute of Chartered Accountants in Australia NSW
65. Royce Burkett & Associates NSW
66. Tucker, Glynn & Co, Chartered Accountants, B'vale NSW
67. Australian Employee Ownership Association, Sydney NSW
68. White & Lewis Consulting NSW
69. Confidential

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