Sunday, 2 May 2010

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

Final Report: Part 2 - Detailed Analysis - Volume 2

1 comment:

Ken_L said...

'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.'

I really am jack of this working families crap, although I suppose we ought to be grateful for the explicit recognition that Labor couldn't give a continental about anyone who isn't feverishly labouring in the great capitalist economy.