Gardiner was concerned that the Government hadn't commented on 100 of Ken Henry's 138 recommendations.
Gardiner said there were recommendations for "non-cash benefits, such as company cars or superannuation to be recorded as income and taxed".
"They've also highlighted the prospect of tightening the rule for claiming expenses," he said.
"The worry we see there is that people that have an entitlement to an expense today may lose that entitlement in years to come.
"We're concerned about the real agenda," he said.
Dickerson was concerned about the superannuation contribution that would see it increase from 9 percent to 12 percent by 2019-20
"Super is bigger than people realise," he said.
"In IT businesses especially as margins on hardware get lower we're seeing more and more a service focused industry.
"And your most expensive component of a service industry is wages," said Dickerson