Henry Tax Review Final Report: overview and analysis [transcripts]

The long term tax plan we announce today will strengthen the economy and make the tax system fairer and simpler for Australian working families and businesses.
These are the first steps in a 10 year agenda that will help ensure we share prosperity fairly, maximise our opportunities, and keep Australia in the box seat as the global recovery gathers pace.
Australia faces important decisions about how we structure our tax system.
This package is carefully calibrated to make the most of the opportunities presented by commodity boom mark II, but also to address the challenges that it presents.
This is a long term plan to apply a Resource Super Profits tax to the profits earned from resources that are owned by all Australians, and use it to:
generate more superannuation savings for working families;
lower tax for all companies, especially small businesses; and
invest in our future infrastructure needs, particularly for mining states.
Excerpt from Treasurer Wayne Swan's joint press release with Australian Prime Minister Kevin Rudd, 2 May 2010

Rudd Government's intended tax reforms outlined at Stronger-Fairer-Simpler: a tax plan for our future

Henry Tax Review Final Report:

Part 1: Overview	1.0MB
Preface	326KB
Terms of Reference	169KB
Executive summary	213KB
Chapter 1: The need for reform	240KB
Chapter 2: Designing a future tax and transfer system	223KB
Chapter 3: A tax and transfer system for the 21st century	185KB
Chapter 4: Personal taxation	214KB
Chapter 5: Investment and entity taxation	196KB
Chapter 6: Land and resources taxes	184KB
Chapter 7: Taxing consumption	169KB
Chapter 8: Enhancing social and market outcomes	212KB
Chapter 9: The transfer system	209KB
Chapter 10: Institutions, governance and administration	177KB
Chapter 11: Macroeconomic and fiscal impacts	191KB
Chapter 12: List of recommendations	295KB
Appendices
Appendix A: Acronyms	140KB
Appendix B: The Australia's Future Tax System Review Panel	165KB
Appendix C: Documents of the Review	188KB
Appendix D: Consultation	234KB
Appendix E: Research and consultancies	418KB
Appendix F: Secretariat and support	164KB
References	294KB
Glossary	293KB

Final Report: Part 2 - Detailed Analysis - Volume 1

1.9MB

Final Report: Part 2 - Detailed Analysis - Volume 2

2.2MB