Appendix 1
Submissions
Submission
  Number            Submitter
  - R Michael Gill
- N E Smith
- PricewaterhouseCoopers
- Regular Defence Force Welfare Association
    Inc (RDFWA)
- JA Graham
- The Association of Superannuation Funds of
    Australia Limited (ASFA)
- Institute of Actuaries of Australia
- Colin Wade
- Patricia Graham
- Bernie McGurgan
- Trustee Corporations Association of Australia
    (TCA)
- AXA Australia
- National Institute of Accountants (NIA)
- Small Independent Superannuation Funds
    Association Ltd (SISFA)
- DLA Phillips Fox on behalf of trustees of the
 ACIRT,
    MERT and BIRST Redundancy funds
- Mercer Human Resource Consulting Pty Ltd
- CPA Australia
- Investment and Financial Services Association
    (IFSA)
- Superannuation Australia
- The Institute of Chartered
      Accountants in Australia
- ACOSS
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