APPENDIX B

LIST OF WITNESSES AT PUBLIC HEARING

Dr Michaela Anderson, Director, Policy and Research, Association of Superannuation Funds of Australia

Mr Leo Bator, Assistant Commissioner (Superannuation), Australian Taxation Office

Mrs Sandra Birkensleigh, Partner, Superannuation Services, Coopers & Lybrand

Mr Robert Dal Santo, Director, Parliamentary and Other Superannuation Arrangements Section, Department of Finance and Administration

Mr Noel Davis, Partner, Clayton Utz

Ms Gillian Dowling, Director, CSS/PSS Section, Commonwealth Superannuation Group, Department of Finance and Administration

Mr Peter Downes, Manager Government Business, Jacques Martin

Ms Margaret Gillespie, National Industrial and Liaison Officer, Community and Public Sector Union (CPSU)

Mr Bruce Harris

Mr Martin Jilovsky, Principal Consultant, Jacques Martin

Senator The Hon Rod Kemp, Assistant Treasurer

Mrs Louise Matthews, National Superannuation Technical Consultant, Coopers and Lybrand

Mr Tony McDonald, Acting Director, Superannuation Section, Superannuation Policy Branch, Financial Institutions Division, Department of the Treasury

Mr Graham Millar, Branch Manager, Commonwealth Superannuation Group, Department of Finance and Administration

Mr Paul Morrow, Business Manager (Superannuation), Australian Taxation Office

Mr Mark O'Connor, Tax Counsel, Australian Taxation Office

Mr Anthony Regan, Acting Assistant Commissioner, Australian Taxation Office

Mr Sandy Ross, Assistant Secretary, CSIRO Section, Community and Public Sector Union (PSU Group)

Mr Raymond Stevens, Director, William M Mercer Pty Ltd

Mr Kirk Sutton, Superannuation Manager, Coopers and Lybrand

Mrs Rosemary Vilgan, Deputy Federal President (Technical and Regulations), Association of Superannuation Funds of Australia