Home > Tax Policy

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 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 the final report of the Henry Review, released on 2 May 2010.
(We particularly draw your attention to the Summary of recommendations - Ch 12, p.79)

Australia's Future Tax System: Final Report: Part 2 - Detailed Analysis - Volume 1
Including: personal taxation, investment and entity taxation, land and resources taxes, conusmption taxes.

Australia's Future Tax System: Final Report: Part 2 - Detailed Analysis - Volume 2
Including: social taxes, the transfer system, tax administration.

Reform for a fair return to the nation from our resources
Media Release - Minister for Resources and Energy (2 May 2010)

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).

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

Stronger, Fairer, Simpler: Superannuation banking the benefits of the boom
Joint media release - Treasurer and Minister for Superannuation (2 May 2010)

2010-11 Commonwealth Budget Overview  Includes key budget aggregates and the Government's budget priorities.

 

WHAT DOES THE REPORT MEAN?

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

 

Notes

Benchmarking the Henry Report and the Government Response
A note by TaxWatch

Environmental Taxes
A note by Ian McAuley, University of Canberra

Non-Profit Organisations
A note by Professor Myles McGregor Lowndes, Queensland University of Technology

Personal Income Taxation
A note by John Freebairn, University of Melbourne

Superannuation
A note by Dr David Ingles, Australia Institute

Tax Simplification and the Henry Report: An Opportunity Missed?
A note by Professor Chris Evans, University of New South Wales

The Resource Super Profits Tax
A note on the government's proposal for a "resources super profits tax".

The Henry Review and Health
A note by Ian McAuley, University of Canberra

 

 

WHO'S SAYING WHAT ABOUT THE REPORT?

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

 

Community Organisations

Australian Council of Trade Unions (ACTU)
More super, more infrastructure and a fairer tax system are big wins for working Australians

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

Australian Council of Social Service (ACOSS)
Summary of ACOSS proposals, Henry Review recommendations and the Government’s response.

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

Media release: Henry Review and a resources profits tax
Australia needs a robust tax system with fair and efficient taxation of mining super profits.

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

Uniting Care Australia
Calls for ministerial taskforce following Henry Review

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

 

Independent Analysts

Resource profits tax radio interview
ABC Radio National interview with Julian Disney about the resource profits tax. (15 June 2010)

Henry Tax Review 
ABC Radio National interview including Tax Watch Convenor Julian Disney and Advisory Committee member Neil Warren. (3 May 2010)

Govt response to Henry slammed 
ABC Radio National interview, including Tax Watch Advisory Committee member Saul Eslake (PM Program, 3 May 2010)

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

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

Impacts of the Resources Super Profits Tax
Commentary on the Minerals Council of Australia's report, "Potential Financial Impacts of the Resources Super Profits Tax".

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

The Henry Report and Capital Income Taxation
Paper by David Ingles, Australian Institute

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

 

Special Taxwatch papers

  • Issues Paper 2
    Provides a summary list of problems and possible responses in relation to taxation of:
    • Land and Housing
    • Companies and Trusts
    • Transport and the Environment
    • Charities and other Non-profit Organisations
    • Families
  • Summary of the First National Tax Reform Symposium
    Outlines problems and responses canvassed by presenters and other participants at the Symposium, which was convened by the Community Tax Forum in February 2009.
  • Summary of the Second National Tax Reform Symposium
    Outlines problems and responses canvassed by presenters and other participants at the Symposium, which was convened by the Community Tax Forum in May 2009.

All papers by topic

 

Topics