Gordon Mackenzie

Adjunct Senior Lecturer

Research Interests: Superannuation; Finacial planning; Corporate finance; International taxation

ASB Profile: http://www.asb.unsw.edu.au/schools/Pages/GordonMackenzie.aspx

Conference Presentations
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Kayis-Kumar A; Deady M; Noone J; Walpole M; Harvey S; Mackenzie G; Lim Y, 2020, 'Can free tax clinics improve mental health in rural/regional NSW?', presented at Australian Rural & Remote Mental Health Symposium, 26 October 2020
2020
Mackenzie G, 2018, 'Are superannuation funds tax efficient?', presented at Super Fund Tax Risks and Opportunities Forum 2018, Th Grace hotel sydney, 20 August 2018 - 21 August 2018
2018
Mackenzie G, 2018, 'TAX CHANGES FOR NON-TAX PEOPLE: IMPACT ON ADVISING, ADMINISTRATION AND ESTATE PLANNING IN SUPERANNUATION', presented at Superannuation and age pension Law, CBD Campus sydney, 15 February 2018 - 15 February 2018
2018
Mackenzie GD, 2016, 'Academic observations about SMSF licensing', presented at Taxation Institute of Australia NSWW Forum, Sofitel Hotel Sydney, 02 June 2016 - 03 June 2016
2016
Mackenzie G, 2016, 'An overview of taxation of leasing in Australia: The rationale of tax and problems that Australian Government have with the way leases are structured and how did it cure the problems', presented at Presentation to delegation from the Great Wall Asset Management Corporation 14 November 2016, UNSW, 14 November 2016 - 15 November 2016
2016
Mackenzie G, 2016, 'Leasing in Australia and alternative financing to leasing: Leveraged finance leases, sale and leaseback, hire purchase arrangements and limited recourse debt arrangements', presented at Presentation to delegation from the Great Wall Asset Management Corporation, UNSW, 14 November 2016 - 15 November 2016
2016
Mackenzie G, 2015, 'Hybrid Mismatches', presented at Korean national Tax Service International Tax Workshop, UNSW business School, 26 November 2015 - 27 November 2015
2015
Mackenzie G, 2015, 'Finical Systems Inquiry: Taxation', presented at CIFR Workshop III: Financial Systems Inquiry -The Final Report, Westin Sydney, 11 March 2015 - 11 March 2015
2015
Mackenzie G, 2013, 'CA SMSF Specialisation Workshop', 20 March 2013 - 23 March 2013
2013
Mackenzie G, 2013, 'Self Managed Superannuation Funds', presented at Banking and Finance Law Update, UNSW, 27 February 2013 - 27 February 2013
2013
Mackenzie G, 2013, 'Chartered Accounts Self Managed Superannuation Funds Specialisation Workshop', 20 March 2013 - 23 March 2013
2013
Conference Papers
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Kayis-Kumar A; Walpole M; Noone J; Mackenzie G; Lim Y, 2020, 'The tax advice gap – A nation-wide survey of financial counsellors', Sydney, presented at 4th Financial Inclusion Conference - Roads to Resilience, Sydney, 18 March 2020 - 19 March 2020
2020
Kayis-Kumar A; Walpole M; Noone J; Lim Y; Mackenzie G, 2020, 'Up hardship creek without a paddle? Quantifying the nation-wide unmet need for tax advice', presented at 14th International Tax Administration Conference, 07 April 2020
2020
Mackenzie G, 2018, 'Taxes and Financial Planning:A Strategy Approach', in Taxes and Financial Planning: A Strategy Approach, TAFE NSW Ultimo Campus Building G level 1 Rooms 1.16 -17, presented at Personal Finance and Investment Symposium, TAFE NSW Ultimo Campus Building G level 1 Rooms 1.16 -17, 20 November 2018 - 20 November 2018
2018
Mackenzie G, 2018, 'Sustaining the super system: how the regulator and the market reacted to the most significant super tax changes in a decade', in 26th Colloquium on Pensions and Retirement Research, UNSW, presented at 26th Colloquium on Pensions and Retirement Research, UNSW, 02 July 2018 - 03 July 2018, https://www.cepar.edu.au/news-events/events/26th-colloquium-pensions-and-retirement-research
2018
Mackenzie G, 2017, 'Accounting for tax in individual portfolio construction', in Accounting for tax in individual portfolio construction, PersonalFinance and Investment Symposium, UTas, presented at PersonalFinance and Investment Symposium, UTas, 21 November 2017 - 21 November 2017
2017
Mackenzie G, 2017, 'The new superannuation tax reforms-is this the end of the generalist superannuation adviser?', in NSW 10th Annual Tax Forum, The Taxation Institute of Australia, NSW 10th Annual Tax Forum, The Taxation Institute of Australia, Sydney Australia, presented at NSW 10th Annual Tax Forum, The Taxation Institute of Australia, Sydney Australia, 18 May 2017 - 19 May 2017
2017
Mackenzie G, 2017, 'Superannuation Tax Reform: a conceptual analysis', in Superannuation Tax Reform: a conceptual analysis, Presentation, the Pensions and Superannuation Seminar Series, jointly hosted by CEPAR and the School of Risk & Actuarial Studies at UNSW, UNSW, presented at Presentation, the Pensions and Superannuation Seminar Series, jointly hosted by CEPAR and the School of Risk & Actuarial Studies at UNSW, UNSW, 20 March 2017 - 20 March 2017
2017
Mackenzie G, 2016, 'An Overview of Self Managed Superannuation Funds in Australia', in An Overview of Self Managed Superannuation Funds in Australia, Wills, Estate and Asset protection Update , Continuing Legal Education Faculty of Law UNSW, Grace Hotel Sydney Australia, presented at Wills, Estate and Asset protection Update , Continuing Legal Education Faculty of Law UNSW, Grace Hotel Sydney Australia, 17 March 2016 - 17 March 2016
2016
Mackenzie G, 2015, 'Overview of self managed superannuation funds in Australia', in Advising Clients, Self Managed Superannuation Funds, Advising Clients, Self Managed Superannuation Funds, UNSW, presented at Advising Clients, Self Managed Superannuation Funds, UNSW, 15 October 2015 - 15 October 2015
2015
Mackenzie G, 2015, 'Principles by which ATO regulates SMSFs: revenue protection', in Principles by which ATO regulates SMSFs: revenue protection, Pensions and Superannuation Seminar, UNSW, presented at Pensions and Superannuation Seminar, UNSW, 07 May 2015 - 07 May 2015
2015
Mackenzie G; McKerchar MA, 2014, 'Tax-aware investment management by public offer superannuation funds in Australia: Attitudes, practices and expectations', in Tax-aware investment management by public offer superannuation funds in Australia: Attitudes, practices and expectations, 26th Australasian Tax Teachers Conference, Griffith University, presented at 26th Australasian Tax Teachers Conference, Griffith University, 21 January 2014 - 22 January 2014
2014
Mackenzie G, 2013, 'A comparison of the tax efficiency of SMSFs with industry/retail complying superannuation funds', in 21st Annual Colloquium of Superannuation Researchers, 21st Annual Colloquium of Superannuation Researchers, UNSW, presented at 21st Annual Colloquium of Superannuation Researchers, UNSW, 09 July 2013 - 10 July 2013
2013
Mackenzie G, 2011, 'Tax Distortions and Retail Investors', in JASSA - Journal of the Securities Institute of Australia, Financial Services Institute of Australasia (Finsia), Australia, pp. 43 - 47, presented at 16th Annual Money and Finance Conference, Melbourne University, 06 July 2011 - 07 July 2011
2011
Mackenzie G, 2011, 'The final frontier: Non-occupational retirement funding taxation in Australia: hidden equity with occupational retirement funding taxation', in Celebrating 100 years of a national retirement income system: Challenges ahead, 19th Australian Colloquium of Superannuation Researchers, UNSW, Sydney, presented at 19th Australian Colloquium of Superannuation Researchers, UNSW, Sydney, 14 July 2011 - 15 July 2011, http://www.business.unsw.edu.au/nps/servlet/portalservice?GI_ID=System.LoggedOutInheritableArea&maxWnd=_ResearchCentres_CPS_17thColloquium
2011
Mackenzie G, 2010, 'Reporting investment returns after tax', in Reporting investment returns after tax, 18th colloquium of superannuation researchers, UNSW, presented at 18th colloquium of superannuation researchers, UNSW
2010
Mackenzie G, 2010, 'Tax Efficient Infrastructure Financing: Reducing Funding Costs', in Banking and Finance Conference Research Workshops (online), Australian Centre for Financial Studies, Melbourne, presented at 15th Banking and Finance Conference: Australia’s Financial Institutions in Transition, Melbourne, 30 September 2010, http://www.australiancentre.com.au/events/events-calendar/events-2010/banking-and-finance-conference/gordon-mackenzie-paper-bfc2010.pdf
2010
Mackenzie G, 2009, 'Self-managed super funds and property trusts - what you need to know', in The way forward, CPA, Sydney, presented at CPA Congress, Sydney, 12 October 2009 - 15 October 2009
2009
Mackenzie G, 2009, 'Managing funds for after tax returns: unresolved issues about unrealised gains', in Reassessing the Role of Financial Services, Melbourne Centre for Financial Studies, Melbourne, presented at 14th Finsia-MCFS Banking and Finance Conference, Melbourne, 28 September 2009 - 29 September 2009, http://www.melbournecentre.com.au/Finsia_MCFS/2009/Papers%20for%20website/34_Mackenzie_After%20tax%20management.pdf
2009
Mackenzie G, 2008, 'The Shifting Sands', in The Shifting Sands, Brisbane, pp. 7, presented at SPAA National Conference 2008, Brisbane, 12 March 2008, https://www.ncbi.nlm.nih.gov/pubmed/9372700
2008
Mackenzie G, 2008, 'Div 250: Policing highways no longer loses your depreciation', in ATTA 2008 Conference - Tax: The Devil's in the Detail, 2008 Australasian Tax Teachers Association, University of Tasmania, presented at 2008 Australasian Tax Teachers Association, University of Tasmania, 23 January 2008 - 25 January 2008
2008
Mackenzie G, 2006, 'What do I do with my existing strategies after the Budget changes?', in 4th Annual SMSF Conference, 4th Annual SMSF Conference, Sydney, presented at 4th Annual SMSF Conference, Sydney, 30 October 2006
2006
Mackenzie G, 2005, 'Superannuation Initiatives', in Taxation for Commercial Lawyers, Taxation for Commercial Lawyers, Sydney, presented at Taxation for Commercial Lawyers, Sydney
2005
Mackenzie G, 2005, 'Tax update for commercial lawyers', in Taxation for Commercial Lawyers, Taxation for Commercial Lawyers, Sydney, presented at Taxation for Commercial Lawyers, Sydney
2005
Mackenzie G, 2005, 'Taxation Update for Financial Advisers', in Taxation Update for Financial Advisers, Taxation Update for Financial Advisers, various locations, presented at Taxation Update for Financial Advisers, various locations
2005
Mackenzie G, 2004, 'The Hybrid Capital markets after the new debt equity rules', in debt/equity rules: drawing the line in the sand, debt/equity rules: drawing the line in the sand, Sydney, presented at debt/equity rules: drawing the line in the sand, Sydney, 20 September 2004
2004
Conference Posters
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Kayis-Kumar A; Walpole M; Mackenzie G, 2020, 'UNSW Tax Clinic - ATTA Poster', Hobart, presented at 32nd Australasian Tax Teachers’ Association Conference, Hobart, 22 January 2020
2020
Other
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Kayis-Kumar A; Walpole M; Mackenzie G, 2020, UNSW Tax Clinic – Submission on Insolvency Practices Inquiry Discussion Paper
2020
Kayis-Kumar A; Walpole M; Mackenzie G, 2019, UNSW Tax Clinic Submission – Review of the Tax Practitioners Board
2019
Kayis-Kumar A; Walpole M; Mackenzie G, 2019, UNSW Tax Clinic – Submission on Corporate Plan for the Inspector-General of Taxation and Taxation Ombudsman
2019
mackenzie GD, 2017, Interviewed by Nour Azhar journalist 2SER: Superannuation Guarantee obligations
2017
Mackenzie G, 2017, Pension income and segregation in an SMSF
2017
Mackenzie G, 2017, And we’re off: super tax risks post 1 July
2017
Reports
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Mackenzie G, 2020, Mackenzie, G D. Tax masterclass-UNSW meet the Masters (PG Info week) 15 June 2020
2020
Mackenzie G, 2020, Leading through times of crisis: the economic impact of COVID19. Keynote on tax impact. 3 April 2020
2020
mackenzie GD, 2016, How to assess the competitiveness and efficiency of superannuation, The Productivity Commission, Australia
2016
Mackenzie G, 2016, Objective of Superannuation: submission to Australian Treasury
2016
Mackenzie G, 2016, Submission: Superannuation Tax Reform, Australian Treasury, Australian Treasury, https://consult.treasury.gov.au/retirement-income-policy-division/superannuation-reform-package/
2016
Mackenzie G, 2016, Submission of comments: How to assess the Competitiveness and Efficiency of the Superannuation System: Productivity Draft Report August 2016
2016
Walpole M; Dirkis ; Mackenzie G, 2013, Report to the National Tax Practitioners Board on tax qualifications for financial planners
2013
Journal articles
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Kayis-Kumar A; Mackenzie G; Walpole M, 2020, 'Interprofessional Collaborative Practice In Pro Bono Tax Clinics: A Case Study Approach', Journal of Australian Taxation, vol. 22, pp. 49 - 49, https://www.jausttax.com.au/Articles_Free/JAT%20Volume%2022%20Issue%202%20-%20UNSW%20Tax%20Clinic.pdf
2020
Mackenzie G, 2017, 'Superannuation Tax reform:the new fairness measures', Tax Specialist, pp. 73 - 81
2017
Mackenzie G, 2017, 'How pension accounts can exceed $1.6million', Cuffelinks
2017
Mackenzie G, 2016, 'SMSF Accountants and the unexploded grenade', Cufflinks, vol. 165, https://cuffelinks.com.au/smsf-accountants-unexploded-grenade/
2016
Mackenzie G, 2016, 'Budget super changes and AFSL advising in the SMSF juggernaut', Australian Superannuation Law Bulletin, vol. 28, http://www.lexisnexis.com/au/legal/auth/checkbrowser.do?ipcounter=1&cookieState=0&rand=0.19877196888099036&bhcp=1
2016
Mackenzie G, 2016, '10 quick points on super reform for dummies', Cuffelinks, vol. 174, pp. 4 - 4, https://cuffelinks.com.au/10-quick-points-super-reform-dummies/
2016
Mackenzie G, 2016, 'So, you want to get into the SMSF market? Here's what you need to know. Part 2', Australian Superannuation Law Bulletin, vol. 28, pp. 8 - 12, http://www.lexisnexis.com/au/legal/results/docview/attachRetrieve.do?csi=334497&A=0.5523601612297896&ersKey=23_T25213777942&urlEnc=ISO-8859-1&inline=y&smi=58762&componentseq=2&key=5J5N-HX01-F126-20W6-
2016
Mackenzie G, 2015, 'So, you want to get into the SMSF market? Here's what you need to know.', Australian Superannuation Law Bulletin, vol. 27, pp. 162 - 165, http://www.lexisnexis.com/au/legal/results/docview/attachRetrieve.do?csi=334497&A=0.23681898026525672&ersKey=23_T25213788953&urlEnc=ISO-8859-1&inline=y&smi=58762&componentseq=2&key=5HJP-6GV1-F126-20YM
2015
Mackenzie G, 2015, 'Labor's super plan would add complexity but not tackle inequity', The Conversation, http://theconversation.com/labors-super-plan-would-add-complexity-but-not-tackle-inequity-40634
2015
Mackenzie G, 2015, 'What exactly is the role of the ATO in SMSFs?', Cuffelinks, https://cuffelinks.com.au/atos-role-in-smsfs/
2015
Mackenzie G, 2015, 'Ructions in the SMSF market', Cuffelinks, vol. 102, https://cuffelinks.com.au/ructions-smsf-market/
2015
Mackenzie G, 2014, 'Observations from the front of the room: what are these SMSF things anyway?', Australian Superannuation Law Bulletin, vol. 26
2014
Mackenzie G, 2014, 'Interesting things about superannuation: The Federal budget and contribution strategies', Australian Superannuation Law Bulletin
2014
Mackenzie G; Mckerchar M, 2014, 'Are public super funds tax efficient?', Cuffelinks.com.au, http://cuffelinks.com.au/public-super-funds-tax-efficient/
2014
Mackenzie G, 2014, 'Tax and financial planning process', Cufflinks, https://cuffelinks.com.au/tax-fit-within-financial-planning-process/
2014
Mackenzie G, 2014, 'Update on super changes, the levy and contribution caps', Cuffelinks.com.au, http://cuffelinks.com.au/update-super-changes-levy-contribution-caps/
2014
Mackenzie G, 2014, 'SMSFs and residency requirements', Australian Superannuation Law Bulletin, vol. 26
2014
Mackenzie G; McKerchar M, 2014, 'Tax-aware investment management by public offer superannuation funds in Australia: Attitudes, practices and expectations', Australian Tax Forum, vol. 29, pp. 249 - 279, https://www.taxinstitute.com.au/australian-tax-forum/tax-aware-investment-management-by-public-offer-superannuation-funds-in-australia-attitudes-practices-and-expectations
2014
McKenzie G, 2013, 'Want to know how to run a pension fund? Ask the ATO', Australian Superannuation Law Bulletin, vol. 25, pp. 48 - 50
2013
McKenzie G, 2013, 'Not so sure that is the way that Part 8 works', Australian Superannuation Law Bulletin, vol. 24, pp. 158 - 160
2013
Mackenzie G; Forman J, 2013, 'Optimal Rules for Defined Contribition Plans: What can we learn from the U.S. and Australian Pension Systems?', The Tax Lawyer, vol. 66, http://jay.law.ou.edu/faculty/jforman/Articles/2013FormanMackenzieTaxLawyer.pdf
2013
Mackenzie G, 2013, 'Taxation of Superannuation: 2012 in review', Australian Superannuation Law Bulletin, vol. 24, pp. 122 - 123
2013
Mackenzie G, 2012, 'Recent tax changes', Australian Superannuation Law Bulletin, vol. 23, pp. 184 - 186
2012
Mackenzie G, 2011, 'Contribution deductions: some unintended consequences', Australian Superannuation Law Bulletin, vol. 21
2011
Mackenzie G, 2011, 'Investigating the pension rules', Australian Superannuation Law Bulletin, vol. 22, pp. 81 - 82
2011
Mackenzie G; Tran A, 2011, 'Risk as a Measure in Taxing Financial Arrangements', Australian Tax Forum Journal, vol. 26, pp. 665 - 692, http://www.taxinstitute.com.au/australian-tax-forum/risk-as-a-measure-in-taxing-financial-arrangements
2011
Mackenzie G, 2011, 'Tax Distortions and Retail Investors', JASSA - Journal of the Securities Institute of Australia, vol. 2011, pp. 38 - 42, http://search.informit.com.au/documentSummary;dn=423088487593699;res=IELAPA
2011
Mackenzie G, 2011, 'LRBA-members forgiving loans to their SMSF', Australian Superannuation Law Bulletin, vol. 23, pp. 90 - 91
2011
Mackenzie G; Marriott L, 2010, 'New Zealand retirement saving and taxation: Lessons from Australia', Australian Tax Forum Journal, vol. 25, pp. 3 - 27, http://www.taxinstitute.com.au/australian-tax-forum/new-zealand-retirement-saving-and-taxation-lessons-from-australia
2010
Mackenzie G, 2010, 'Running a business in a superannuation fund', Australian Superannuation Law Bulletin, vol. 21, pp. 106 - 110
2010
Mackenzie G, 2010, 'Contribution deductions: Some unintended consequences', Australian Superannuation Law Bulletin, vol. 21, pp. 154 - 154
2010
Mackenzie G, 2010, 'Infrastructure taxation: Anti-avoidance and tax efficiency', The Tax Specialist, vol. 13, pp. 139 - 148
2010
Mackenzie G, 2009, 'Public private partnerships: tax depreciation and deductions for infrastructure projects', Australian Tax Forum Journal, vol. 24, pp. 651 - 666
2009
Mackenzie G, 2009, 'Valuing unrealised gains in mutual funds', Private Wealth Management, vol. 2, http://www.cfapubs.org/doi/full/10.2469/pwmn.v2009.n1.19?src=recsys&
2009
Mackenzie G, 2009, 'Now just add back the sacrificed salary: Changes to the income test for the 10% rule, co-contributions and spouse tax offset', Superannuation Law Bulletin, vol. 21
2009
Mackenzie G, 2008, 'Contributing to the understanding of contributions', Superannuation Law Bulletin, vol. 19
2008
Mackenzie G, 2008, 'Contribution Strategies: Checklist for Planners', Financial Planning, vol. 20, pp. 36 - 39
2008
Mackenzie G; Hart G, 2008, 'Finance Lease Taxation: Surviving the TOFA Tsunami', Australian Tax Forum Journal, vol. 23, pp. 165 - 189, http://search.informit.com.au/documentSummary;dn=200909676;res=IELAPA
2008
Mackenzie G, 2008, 'Infrastructure Taxation', Tax Policy Journal, vol. 4, pp. 20 - 26
2008
Mackenzie G, 2008, 'Opinion: `What is after-tax reporting, and how can it be improved`', Financial Planning, vol. 20, pp. 24 - 24
2008
Mackenzie G, 2007, 'Superannuation Taxation: Less Equitable, Less Functional', Dialogue, vol. 26, pp. 33 - 41, https://ssrn.com/abstract=1392590
2007
Mackenzie G, 2007, 'Generation Y Fights Back', Atax Matters, vol. 6, pp. 8 - 9
2007
Mackenzie G, 2007, 'Super Solutions: Superannuation Taxation: All Good, Just Two Risks Left Exposed', Australian Superannuation Law Bulletin, vol. 18, pp. 67 - 68
2007
Mackenzie G, 2007, 'Benefit Taxation: A Walk Through the Proposed Legislation', Financial Planning, vol. 19, pp. 36 - 39, https://www.highbeam.com/doc/1G1-161137350.html
2007
Mackenzie G; Hart G, 2007, 'Finance Lease Taxation: Giving Tax Losses to Lenders', Journal of Law and Financial Management, vol. 6, pp. 30 - 35
2007
Mackenzie G, 2007, 'Taxation of Infrastructure', Journal of Law and Financial Management, vol. 6, pp. 22 - 31, http://www.austlii.edu.au/au/journals/JlLawFinMgmt/2007/8.html
2007
Mackenzie G, 2006, 'Managing the Tax Advantages of Collective Investment Vehicles', JASSA - Journal of the Securities Institute of Australia, vol. 4, pp. 14 - 17, http://search.informit.com.au/documentSummary;dn=200701806;res=IELAPA
2006
Mackenzie G, 2006, 'Hidden tax Advantages of Collective Investment Vehicles', Australian Superannuation Law Bulletin, vol. 18, pp. 31 - 33
2006
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 Journal, vol. 21, pp. 515 - 546, http://search.informit.com.au/documentSummary;dn=200909519;res=IELAPA
2006
Mackenzie G, 2006, 'Mardi Gras Superannuation', Australian Superannuation Law Bulletin, vol. 17, pp. 133 - 134
2006
Mackenzie G, 2006, 'Vale the tech services director? Not just yet', Australian Superannuation Law Bulletin, vol. 17, pp. 145 - 147
2006
Mackenzie G, 2006, 'Taxation as a Driver for Designing Hybrid Securities', The Journal of Applied Research in Accounting and Finance, vol. 1, pp. 31 - 42, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=943324
2006
Mackenzie G, 2006, 'A critical analysis of the proposed changes to superannuation taxation', Australian Tax Forum Journal, vol. 21, pp. 649 - 670, https://www.taxinstitute.com.au/go/australian-tax-forum/a-critical-analysis-of-the-proposed-changes-to-superannuation-taxation
2006
Mackenzie G, 2005, 'Letter from Australia', Tha Tax Journal, vol. 776, pp. 15 - 17
2005
Mackenzie G, 2005, 'Channelling salary through a superannuation fund: have the new rules unleashed a monster?', Australian Superannuation Law Bulletin, vol. 17, pp. 17 - 19
2005
Mackenzie G, 2005, 'Treasury`s review of pensions in small superannuation funds', Australian Superannuation Law Bulletin, vol. 16, pp. 106 - 109
2005
Mackenzie G, 2005, 'Impact of the new debt/equity rules on the hybrid capital market: an empirical study', Internet Law Bulletin, vol. 20, pp. 116 - 119
2005
Mackenzie G, 2005, 'Effect of the debt/equity rules on the hybrid capital market', Finsia, vol. 119, pp. 34 - 38
2005
Mackenzie G, 2004, 'Taxing retirement funding employee v self employed', Australian Superannuation Law Bulletin, vol. 15, pp. 117 - 118, https://www.taxinstitute.com.au/5017ADFD-D565-5B5B-E8EAA1FB3184069A
2004
Mackenzie G, 2004, 'Employee v self employed retirement funding', Australian Superannuation Law Bulletin, vol. 26
2004
Mackenzie G, 2004, 'New Surcharge Rates', Australian Superannuation Law Bulletin
2004
Mackenzie G, 2004, '2004 federal budget superannuation initiatives', Australian Superannuation Law Bulletin, vol. 15, pp. 148 - 148, https://www.taxinstitute.com.au/5019265E-D565-5B5B-EB1239BA2152AC07
2004
Mackenzie G, 2004, 'Taxing Retirement funding of the self employed', Australian Superannuation Law Bulletin, vol. 16, pp. 10 - 13, https://www.taxinstitute.com.au/501AB251-D565-5B5B-E79D974D6288DD28
2004
Mackenzie G, 2004, 'Taxing retirement funding of the employed', Australian Superannuation Law Bulletin
2004
Mackenzie G, 2004, 'Employee v self employed retirement funding', Australian Superannuation Law Bulletin, vol. 26
2004
Mackenzie G, 2004, 'MLIS and other Pension changes', Australian Superannuation Law Bulletin, vol. 16, pp. 57 - 58, http://www.taxinstitute.com.au/501C00B8-D565-5B5B-EDF0D038762BA323
2004
Mackenzie G, 2004, 'Treasury releases discussion paper; transiting to retirement', Australian Superannuation Law Bulletin
2004
Mackenzie G, 2004, 'Impact of the new debt/equity rules on the hybrid capital market', Australian banking and finance law bulletin, vol. 20
2004
Recorded / Rendered Creative Works
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Mackenzie G, 2019, SIS vTax Dependants, https://www.taxtalks.com.au/sis-v-tax-dependants/, Published: 15 March 2019, Duration: 10.15, Recorded / Rendered Creative Works
2019
Mackenzie G, 2019, Death Benefits, https://www.taxtalks.com.au/death-benefit/, Published: 14 March 2019, Recorded / Rendered Creative Works
2019
Mackenzie G, 2019, Labor's Proposed Tax and Super Changes, https://www.taxtalks.com.au/labors-proposed-tax-and-super-changes/, Published: 13 March 2019, Recorded / Rendered Creative Works
2019
Book Chapters
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Mackenzie G, 2018, 'Chapter 15 Superannuation and eligible termination payments', in Australian Tax 2018
2018
Mackenzie G, 2014, 'Superannuation', in Dal Pont G (ed.), Halsbury's Laws of Australia, LexisNexis, http://www.lexisnexis.com.au/en-au/products/halsburys-laws-of-australia.page
2014
Mackenzie G, 2013, 'Superannuation and eligible termination payments', in Australian Tax 2013, edn. Original, Lexis Nexis, Australia, pp. 497 - 522
2013
Mackenzie G, 2009, 'Taxation of Superannuation', in Wade J (ed.), Halsbury`s Laws of Australia, edn. Original, LexisNexis, Sydney
2009
Mackenzie G, 2009, 'Commentary: The Taxation Treatment of Consolidated Groups', in Evans C; Krever R (ed.), Business Tax Reform in Retrospect and Prospect, edn. Original, Thomson Reuters, Sydney, pp. 223 - 230
2009
Books
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Mackenzie G, 2016, SMSF Specialisation Course
2016
2006, Liquidations`, `The distinction between debt and equity finance`, `Share buy backs`, `Debt financing and returns on debt`, in Corporate Tax - Finance, transactions, Distribution, Mackenzie G, (ed.), LexisNexis, online
2006
Mackenzie G; Deutsch RL; Cashmere MJ, 2004, A model for the classification of finance and related tax compliance within the Australian finance landscape, Original, Atax, Faculty of Law, UNSW, Sydney
2004
Mackenzie G, 2004, Compliance Officers` Applied Audit and Accounting Program, Original, Atax, Faculty of Law, UNSW, Sydney
2004
Superannuation, financial services, corporate finance, corporate tax
Mackenzie G, 2018, Viewpoints: could Labor’s tax changes make the system fairer or hurt investors?, https://theconversation.com/viewpoints-could-labors-tax-changes-make-the-system-fairer-or-hurt-investors-93280
2018

Laborís super plan would add complexity but not tackle inequity

23/04/2015
Brown R; Donald S; Mackenzie G, 2020, A super balancing act? The Early Access to Superannuation Scheme, https://www.businessthink.unsw.edu.au/articles/early-access-superannuation-scheme-trustees
2020

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