Appendix 2

Public Hearing and Witnesses

Mr Ashley Bell, Policy Analyst, Small Business, Trusts and Regulation Unit, Department of the Treasury

Mr Raphael Cicchini, Manager, Small Business, Trusts and Regulations Unit, Department of the Treasury

Dr Rosemary Laing, Clerk of the Senate, Department of the Senate, Australian Parliament House

Mr Paul McCullough, General Manager, Business Tax Division, Department of the Treasury

Associate Professor, Dr Anne Twomey, University of Sydney