Appendix 1 - List of organisations and individuals who made submissions
No.       Submission                  State
  - SBP State
    Council Inc., Sydney NSW
- Australian
    Earthmovers & Road Contractors Federation, Hawthorn VIC
- Mr Herman A.C. Odijk, Mount
     Morgan QLD
- Assoc. Prof. I.G. Walischutzky and Mr Brian Gibson, Newcastle NSW
- Brotherhood of Man of Nebadon,
    Runaway Bay QLD
- Richardsons Financial Services, Bowen QLD
- Bates & Pickering, Forrest ACT
- Loftus & Associates Pty.
    Limited, Summer Hill NSW
- The Printing and Allied
    Trades Employers' 
 Federation of Australia, St. Leonards NSW
- Mr Daryl
     Guppy, Outstation Self Management Consultancy, Katherine NT
- J.B.
     Murray & Associates, Campsie NSW
- Progress Library Supplies, Currajong QLD
- Vince
     Filocamo & Associates, Burwood VIC
- M.A.I. Services Pty. Limited, Woollahra NSW
- Pureharvest (Ceres Natural Foods
    Pty. Ltd.) East Bentleigh VIC
- Mr Russell H. Jones, Eden Hills SA
- Fehons, Burwood VIC
- Lo Surdo Braithwaite & Company, Drummoyne NSW
- Grant
     Thornton, Brisbane QLD
- R.G.C.
     Fletcher and Associates, Smithfield NSW
- 0'Neill & O'Brien Pty. Limited, Bexley North NSW
- KPMG Peat Marwick, Brisbane QLD
- Wong & Fong Chatswood Pty. Limited, Chatswood NSW
- Queensland Chamber of Commerce and Industry 
 Brisbane QLD
- Economic Development Authority,
    Government of South Australia SA
- Burwood Discussion Group, Five Dock NSW
- National Tax & Accountants'Association
    Ltd, Melbourne VIC
- Australian Small Business
    Association Limited, Kent
     Town SA
- Winegrape Growers' Councif of
    Australia Inc., Magill SA
- Winemakers' Federation of Australia
    Inc., Magill SA
- Australian Tax OfficefTreasury, Canberra ACT
- Australian Society of CPAS, Sydney NSW
- Small Business Development
    Corporation, Perth WA
-  Department of Industry, Science & Technology, Canberra ACT
- Mr Gregory T. Smith, Wentworthville NSW
- Parramatta Practising Accountants Discussion 
 Group/S.T. Velia & Associates, Parramatta NSW
-  Masselos Graham Masselos Pty. Ltd, Sydney NSW
- Retailers Council of Australia Ltd, Melbourne VIC
-  Taxation Institute of Australia, Sydney NSW
- Motor Trades Association of Australia, Barton ACT
- PGA Technology (Aust) Pty. Ltd, Chatswood NSW
- The Taxpayers'Association of New
      South Wales, Sydney NSW
- Mindo Australia Pty. Ltd, Kingsgrove NSW
- T J Smith & Co, Walkerville SA
- Australian Chamber of Commerce and
    Industry, Barton ACT
- The Hon Vin Heffernan OAM MP,
    Minister for Small Business, Melbourne VIC
- Dobrigh & Winterbottom,
    Lilydale VIC 
- Anthony Lee & Co, Sydney NSW
- Mr Gerry Schembri CPA, Knoxfield VIC
- Council of Small Business
    Organisations of Australia  Ltd., Parkes ACT
- Victoria Hotel Restaurant, Ouyen VIC
- Fatozan Proprietary Limited, Winston Hills NSW
- P. & G. Modde, Valley View Nursery, Arcadia NSW
- Australian
    Gift & Homewares Association, Crows Nest  NSW
- Small Business Combined Association
    of NSW NSW
- Mr Robert H. Lambert, Armadale WA
- Tooleybuc Sporting Club Limited, Tooleybuc NSW
- Mr Howard Pender, Visiting
    Fellow, Centre for International and 
 Public Law, ANU, Canberra ACT
- Furnishing Industry Association of Australia, Parkes ACT
-  Byfields, Certified Practising
    Accountants, Perth WA
- South Australian Employers' Chamber
    of Commerce and Industry, Adelaide SA
- Bowrnan, Manser & Associates,
      Adelaide SA
- Inbound Tourism Org. of Aust. Ltd,
    Kings Cross NSW
- The Institute of Chartered
      Accountants in Australia NSW
- Royce
     Burkett & Associates NSW
- Tucker, Glynn & Co, Chartered
    Accountants, B'vale NSW
- Australian Employee Ownership
    Association, Sydney NSW
- White & Lewis
    Consulting NSW
- Confidential
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