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2010 Henry Report

This page 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 and reported in 2010.



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




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.


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



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

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



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)