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This section provides papers on different aspects of tax policy, including analysis of possible problems with the current system and of possible ways in which it could be improved. It focuses especially on problems and possible reforms which are relevant to the interests of lower- and middle-income people.

 

Some of the papers in this section are prepared by TaxWatch itself. Others come from a variety of sources and are the sole responsibility of the designated authors.

 

Media representatives or other people seeking further information or comment about issues covered in the papers should contact TaxWatch or the designated authors.

 

THE HENRY FORUM

This Forum contains information and analysis relating to the Report of the Committee, chaired by Dr Ken Henry, which was appointed in 2008 by the Commonwealth Government to review the Australian tax and transfer system.

 

WHAT SHOULD THE REPORT SAY?

Summaries of key problems and options for reform in areas covered by the Henry Review.

 

General directions for tax reform

An Overview

TaxWatch Note

Note by Dr Richard Denniss

 

Personal income

TaxWatch Note

Note by Professor John Freebairn

 

Superannuation and other personal savings

TaxWatch Note

Note by Dr David Ingles

Note by Adam Stebbing

 

Asset ownership and capital gains

TaxWatch Note

Note by Professor Rick Krever

 

Land and housing

TaxWatch Note

 

The environment and transport

TaxWatch Note

Note by Ian McAuley

 

Companies and trusts

TaxWatch Note

Note by Cameron Rider

 

Charities and other non-profit organisations

TaxWatch Note

Note by Professor Myles McGregor Lowndes

 

Social security

TaxWatch Note

Note by Professor Peter Whiteford

 

Tax returns and compliance

Note by Professor Chris Evans

 

State taxation

Note by Professor Neil Warren

 

 

THE REPORT AND THE GOVERNMENT RESPONSE

 

Australia's Future Tax System: Final Report: Part 1 - Overview
A copy of Australia's Future Tax System Review (the Henry Review): Final Report: Part 1 - Overview, released on 2 May 2010. We particularly draw your attention to Chapter 12, (commencing at page 79) which includes a summary of recommendations.

Australia's Future Tax System: Final Report: Part 2 - Detailed Analysis - Volume 1

Australia's Future Tax System: Final Report: Part 2 - Detailed Analysis - Volume 2

STRONGER FAIRER SIMPLER - A tax plan for our future - Overview
A copy of the Government's response (overview) to Australia's Future Tax System review

STRONGER FAIRER SIMPLER - A tax plan for our future - Tax Policy Statement
A copy of the Government's Tax Policy Statement in response to the Australia's Future Tax System review.

The Resource Super Profits Tax: a fair return to the nation
A copy of the Government's document outlining the Resource Super Profits Tax (RSPT).

Joint Media Release of the Prime Minister and Treasurer: Stronger, Fairer, Simpler: A Tax Plan for Our Future - 2 May 2010
This media release includes recommendations of the Henry Review which the government will not seek to implement.

Joint Media Release of the Treasurer and Minister for Superannuation: Stronger, Fairer, Simpler: Superannuation banking the benefits of the boom - 2 May 2010

Media Release from the Minister for Resources and Energy - 2 May 2010

2010-11 Commonwealth Budget Overview 

 

WHAT DOES THE REPORT MEAN?

Short contributions by leading independent experts on what the Reports says.

 

Notes

TaxWatch Note: Benchmarking the Henry Report and the Government Response

Personal Income Taxation - a note by John Freebairn

Environmental Taxes - a note by Ian McAuley

Non-Profit Organisations - a note by Professor Myles McGregor Lowndes

Superannuation - a note by Dr David Ingles

The Resource Super Profits Tax - a note by Professor Rick Krever

The Henry Review and Health - a note by Ian McAuley

Tax Simplification and the Henry Report: An Opportunity Missed? - a note by Professor Chris Evans

 

 

WHO'S SAYING WHAT ABOUT THE REPORT?

Links to analysis by advocacy groups, journalists, academics, politicians etc.

 

Community Organisations

Australian Council of Social Service (ACOSS) Australia's Future Tax System Evaluation

Australian Conservation Foundation - Progress on resource tax must be matched by strong climate action

ACTU Media Release - More super, more infrastructure and a fairer tax system are big wins for working Australians

Brotherhood of St Laurence - Super just the start of an equitable tax system for all Australians

National Shelter - Missed opportunity: Government shirks responsibility to fix tax and housing

Uniting Care Australia - Calls for ministerial taskforce following Henry Review

"Rudd tax act leaves vulnerable Australians hanging" - Susan Helyar (UnitingCare), (Eureka Street, 3 May 2010) 

Joint media release by ACTU, aCOSS, ACF, CFA on the Henry Review and a resources profits tax

 

Independent Analysts

"Henry reviews walks a tightrope" - Neil Warren (Australian Financial Review, 3 May 2010)

"PM dumps chance to fix housing" - Julian Disney (The Age, 4 May 2010) 

"Welfare for the wealthy" - Julian Disney (ABC's The Drum, 4 May 2010) 

"Did Someone Say Tax Reform?" - Ian McAuley (New Matilda, 4 May 2010) 

"Vital pieces of reform are missing from package" - Neil Warren (The Australian, 5 May 2010) 

ABC Radio National: Australia Talks 3 May 2010  Guests included Tax Watch Convenor Julian Disney and Advisory Committee member Neil Warren.

ABC Radio National: PM Program 3 May 2010  Guests included Tax Watch Advisory Committee member Saul Eslake.

Minerals Council of Australia's Report about the Impacts of the Resources Super Profits Tax - Commentary by Diane Kraal

ABC Radio National 15 June 2010: Interview with Julian Disney about a resource profits tax

The Henry Report and Capital Income Taxation - David Ingles

 

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