I think that Rudd is effectively putting a wedge between (or creating) two different types of Labour voters and ultimately his efforts are inefficient by only addressing a divided pool of Labor voters.
He needs the tax to get through on some level and he's desperate to achieve it.
With his Tax plan being instantly shot out of the sky by the Opposition, Industry and some Voters, the whole motion is left flailing and Rudd is reduced from Ruler to another political party in mitigate and rally mode. Such a position is inefficient to the cause of the Prim Ministers plans for an Industry Tax Reformation. The tax reform he initially demanded needs the support of more than a divided pool and failing to approach Labour voters as an undivided class, is Kevin Rudd dropping the ball.
