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Ahead of “two days in October”: Reviewing the status of the recommendations of Australia’s future tax system review

Published on 01 Sep 11 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

On 2 May 2010 the then Commonwealth Government released the final report of the Australia's Future Tax System Review (AFTSR or "Henry Review"), Australia's future tax system: Report to the Treasurer. Although some measures have been adopted the vast majority are yet to be addressed. As the next major step in the reform process is a Tax Forum, to be held at Parliament House in Canberra on "two days in October" (4 and 5 October 2011), which aims to consider the Review's recommendations and the Government's responses, it is an opportune time to catalogue the recommendations and the Government's responses.

This paper seeks to do this against a background that:

  • provides the context in which the Henry Review came into being (looking at both the previous reform processes and the political/economic circumstances in 2008 when the review was announced)
  • explores the structure of the Review; its terms of reference and, most importantly, what features have made the Henry Review different to previous reviews
  • explores, briefly, the Government’s response to the recommendations; and
  • sets the context for, and identifies issues that could impact upon, the success of the Tax Forum.

Author profiles:

Dr Michael DIRKIS

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Brett BONDFIELD

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