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
Personal income
Note by Professor John Freebairn
Superannuation and other personal savings
Asset ownership and capital gains
Land and housing
The environment and transport
Companies and trusts
Charities and other non-profit organisations
Note by Professor Myles McGregor Lowndes
Social security
Note by Professor Peter Whiteford
Tax returns and compliance
State taxation
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.
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
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)
