Mr Murray
I sincerely hope that in your recommendations you have considered that:

1. Income taxes in Australia are way too high not encouraging hard work 2. Tax system is way too complicated encouraging friction costs of advisors 3. I hear you say super costs Australian tax office but we need to encourage self sufficiency 4. We also need to set the bar for earning a lot higher than if is how can anyone really achieve the super nest egg they need to retire comfortably with high income taxes and low amount allowed to go into super each year?
5. Asia has it right which is why it does well - low taxes that are uncomplicated no CGT 

Australia needs to remove this 'class war' nonsense against the 'rich' as it doesn't target the seriously rich as they can afford to get around the system it just targets middle class earners who have to fight to pay mortgages (non deductible) and school fees (non deductible). Personally for me I see all my after tax salary go in mortgage, super, school fees and living expenses. We are not rich. Target the super rich and corporates for some easy pickings if you want but how about doing a proper root and branch review. 20% corporate and maximum income tax to get competitive with Asia which also discourages tax avoidance. Stopping the black economy will see the economy grow. 20 % tax on super while in and no limit on what you can put in.   Taxed as income on the way out ie 20%. 

Stop corporate profit shifting transferring tax liability. 

While you are at it perhaps recommend that we scrap the States as we are totally over governed and need to save $ in the bureaucratic system we have here

Stephen Bowhill