In this submission, we have set out a number of key areas where we recommend that the IGT should focus its work program for 2011 and beyond. We recognise that there are a plethora of administration issues facing the tax system, and we have chosen to focus on the top issues that have faced our members in recent times. However, we are supportive of the IGT conducting reviews into other systemic administrative issues and will be supportive of working with the IGT where it is possible for us to do so.