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Taxing savings after Henry

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Published on 01 Apr 12 by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE

This article discusses the recommendations of the Henry Review for the taxation of personal savings in Australia’s tax system. It examines the Review’s approach to defining the benchmark and policy criteria for taxing personal saving. It then focuses on the current tax treatment and the Review’s recommendations for the taxation of home ownership (the largest single component of Australian household wealth); investment income and capital gains in respect of rental property investment, shares; and interest on bank accounts.

Finally, it considers the Review’s suggestion that a bequests tax should be further examined for Australia.

Author profile

Prof Miranda Stewart CTA
Prof. Miranda Stewart, CTA, is a Professor at Melbourne Law School, The University of Melbourne and is an honorary Professor at the Tax and Transfer Policy Institute, Crawford School of Public Policy, Australian National University. Recent books include Tax and Government in the 21st Century (Cambridge University Press, 2022), Death and Taxes (Thomson Reuters, 2022) with Michael Flynn KC and Income Taxation: Commentary and Materials (Thomson Reuters, 2023) with Graeme Cooper, Michael Dirkis and Richard Vann. - Current at 27 May 2024
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