Gordon Mackenzie's Selected Publications

2008

Journal Articles (Refereed)

Mackenzie, G., (2008) ‘Finance Lease Taxation – surviving the TOFA Tsunami’, Australian Tax Forum, Vol. 23, No. 2, pp 165-189.

Mackenzie, G., (2008) ‘Infrastructure Taxation’, Tax Policy Journal, Vol. 4, pp 20-26. 

Journal Articles (Other)

Mackenzie, G., (2008) ‘Contribution Strategies: Checklist for Planners’, Financial Planning, Vol. 20, No. 2, pp 36-39.

Mackenzie, G., (2008) ‘Contributing to the Understanding of Contributions’, Superannuation Law Bulletin, Vol. 19, No. 7.

Conference Papers

MacKenzie, G., (2008), ‘The Shifting Sands’, paper presented at the paper presented at the Self Managed Super Fund Professionals’ Association of Australia 4th National Convention, Brisbane, 15 March.

MacKenzie, G., (2008) ‘Division 250: Policing Highways No Longer Loses Your Depreciation’, paper presented at the Australian Taxation Teachers’ Association Conference, Hobart, 23-25 January.

2007

Mackenzie, G., (2007), ‘Taxation of Infrastructure’, Journal of Law and Financial Management, Vol. 6, No. 2, pp. 22-31.

Mackenzie, G. and Hart, G., (2007), ‘Finance Lease Taxation: Giving Tax Losses to Lenders’, Journal of Law and Financial Management, Vol. 6, No.1, pp.30-35.

Mackenzie, G., (2007), ‘Benefit Taxation from 1 July 2007, A Walk Through of the Proposed Legislation’, Financial Planning Association Journal, Vol. 19, Issue 2, pp 36-39.

Mackenzie, G., (2007), ‘Generation Y Fights Back’, Atax Matters, Issue 6, pp 8-9, December.

Mackenzie, G., (2007), ‘Superannuation Taxation: Less Equitable, Less Functional’, Dialogue, Vol 26, 3/2007, pp 33-41.

Mackenzie, G., (2007) ‘Super Solutions. Superannuation Taxation: All Good, Just Two Risks Left Exposed’, Australian Superannuation Law Bulletin, Vol. 18 No. 6, pp 67-68.

Mackenzie, G., (2007), ‘A Critical Analysis of the Proposed Changes to Superannuation Taxation’, paper presented at the Australasian Tax Teachers’ Association Conference, Brisbane, 22-24 January.

Mackenzie, G., (2007), ‘Overseas Anti Avoidance Mechanism’, paper presented at the Korean Tax Services International Tax Workshop, Atax, 28 November.

2006

Mackenzie, G., (ed) (2006), 'Liquidations', in Corporate Tax – Finance. Transactions, Distribution, LexisNexis, online.

Mackenzie, G., (ed) (2006), 'The distinction between debt and equity finance', in Corporate Tax – Finance. Transactions, Distribution, LexisNexis, online.

Mackenzie, G., (ed) (2006), 'Debt financing and returns on debt' in Corporate Tax – Finance. Transactions, Distribution, LexisNexis, online.

Mackenzie, G., (ed) (2006), 'Share buy backs', in Corporate Tax – Finance. Transactions, Distribution, LexisNexis, online.

Mackenzie, G., (2006) 'A critical analysis of the proposed changes to superannuation taxation', Australian Tax Forum , Vol 21, Taxation Institute of Australia, Sydney, pp 649-670.

Mackenzie, G., (2006) 'I can't explain it. It just isn't fair! Retirement funding taxation: inequity and inefficiency between employees and the small business owner.' Australian Tax Forum , Vol 21, pp 515-545.

Mackenzie, G., (2006) 'Managing the tax advantages of collective investment vehicles' Journal of Australian Society of Security Analysts, Iss 4, Summer 2006, Sydney, pp14-17.

Mackenzie, G., (2006) 'Taxation as a driver for designing hybrid securities', The Journal of Applied Research in Accounting and Finance 1(1), Sydney, pp 31-42.

Mackenzie, G., (2006), 'Taxation Update', Vol 18, Financial Planning, p 36.

Mackenzie, G., (2006), 'Mardi Gras Superannuation', Australian Superannuation Law Bulletin, Vol 17, No 9, LexisNexis Butterworths, Sydney, pp 133-134.

Mackenzie, G., (2006), 'Hidden Tax Advantages of Collective Investment Vehicles', Australian Superannuation Law Bulletin, Vol 18, No 2 and 3 LexisNexis Butterworths, Sydney, pp 31-33.

Mackenzie, G., (2006) 'Vale the tech services director? Not just yet', Australian Superannuation Law Bulletin , Vol 17, No 10, LexisNexis Butterworths, Sydney, pp 145-147.

Mackenzie, G., (2006) 'Tax update for commercial lawyers', Taxation for Commercial Lawyers , Faculty of Law, Centre for Continuing Legal Education, UNSW, Sydney, February.

Mackenzie, G., (2006) 'What do I do with my existing tax strategies after the Budget changes?', paper presented at the 4th Annual SMSF conference, Tribeca, Sydney, 30 October.

2005

Mackenzie, G. , (2005) 'Channelling salary through a superannuation fund: have the new rules unleashed a monster?', Australian Superannuation Law Bulletin , Vol 17, No 2.

Mackenzie, G. , (2005) 'Effect of the debt/equity rules on the hybrid capital market', InFinsia , Vol 119, No 5.

Mackenzie, G. , (2005) 'Letter from Australia ', The Tax Journal , Issue 776, 14 February.

Mackenzie, G. , (2005) 'Treasury's review of pensions in small superannuation funds', Australian Superannuation Law Bulletin , Vol 16, No 7.

Mackenzie, G. , (2005) 'Impact of the new debt/equity rules on the Hybrid capital market: an empirical study', Australian Banking and Finance Bulletin , Vol 20, No 7.

Mackenzie, G. , (2005) 'Has Australia been avoiding tax arbitrage?', Lawyers Weekly , 232, pp12-15.

Mackenzie, G. , (2005) 'Superannuation initiatives', paper presented in Taxation for Commercial Lawyers, Faculty of Law, Centre for Continuing Legal Education, UNSW, Sydney, February.

Mackenzie, G. , (2005) 'Taxation Update for Financial Advisers', paper presented for the Financial Planning Association, various locations/dates.

2004

Mackenzie, G. , Deutsch, R.L., Cashmere , M., (2004). A model for the classification of finance issues and related tax compliance risks within the context of the Australian finance landscape , Report to the Australian Taxation Office, ATAX UNSW, April.

Mackenzie, G. , (2004), 'Employee v self employed retirement funding', Australian Superannuation Law Bulletin , Vol 26, No 2.

Mackenzie, G. , 'Superannuation Changes', (2004), Retirement and Estate Planning Bulletin , Vol6, No 10.

Mackenzie, G. , (2004), ' Treasury releases discussion paper; transiting to retirement ', Australian Superannuation Law Bulletin , Vol 16, No 5.

Mackenzie, G. , (2004), 'MLIS and other Pension changes', Australian Superannuation Law Bulletin , Vol 16, No 4.

Mackenzie, G. , (2004), 'Employee v self employed retirement funding', Australian Superannuation Law Bulletin , Vol 16, No 2.

Mackenzie, G. , (2004), 'New Surcharge Rates', Australian Superannuation Law Bulletin , Vol 16, No 2.

Mackenzie, G. , (2004), 'Taxing Retirement funding of the self employed', Australian Superannuation Law Bulletin , Vol 16, No1.

Mackenzie, G. , (2004), ' Taxing retirement funding of the employed ', Australian Superannuation Law Bulletin , Vol 15, No 9.

Mackenzie, G. , (2004), '2004 Federal Budget superannuation initiatives', Australian superannuation law bulletin , Vol 15, No 8.

Mackenzie, G. , (2004), 'Taxing retirement funding employee v self employed', Australian Superannuation Law Bulletin , Vol 15, No 8.

Mackenzie, G. , (2004), 'The Hybrid Capital Markets after the new debt/equity rules', paper presented at The debt/equity rules: drawing the line in the sand, AGSM public conference, Sydney, 20 September.

Mackenzie, G. , (2004), 'Update on Tax', paper presented at CLE Seminar, Sydney.

2003

Mackenzie, G. , (2003), 'Taxation of residents: anti-avoidance rules in outline', paper presented at Thailand Judicial Workshop on International Taxation, Thailand Australia Capacity Building AusAID project, June.

Mackenzie, G. , (2003), 'Double Tax Agreements: Purpose and Key Elements', paper presented at Thailand Judicial Workshop on International Taxation, Thailand Australia Capacity Building AusAID project, June.

Mackenzie, G. , (2003), 'DTA Case Study', paper presented at Thailand Judicial Workshop on International Taxation, Thailand Australia Capacity Building AusAID project, June.

Mackenzie, G. and RL Deutsch, (2003), 'Introduction to Double Tax Agreement', paper presented at Thailand Judicial Workshop on International Taxation, Thailand Australia Capacity Building AusAID project, June.

2002

Mackenzie, G. , (2002), 'Private Sector Perspectives on Infrastructure in Australia', paper delivered to the State Development Planning Commission, Beijing, China as part of the China Infrastructure Finance Project, Provision of Policy and Regulatory Advice to the Departments on Investment and of Foreign Capital Utilisation of the SDPC concerning Resource and Financial Flows to Capital Formation, July.