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
Books | 2004
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
Books | 2004
Mackenzie G, 2004, Compliance Officers` Applied Audit and Accounting Program, Original, Atax, Faculty of Law, UNSW, Sydney
Book Chapters | 2018
Mackenzie G, 2018, 'Chapter 15 Superannuation and eligible termination payments', in Australian Tax 2018
Mackenzie G, 2013, 'Superannuation and eligible termination payments', in Australian Tax 2013, edn. Original, Lexis Nexis, Australia, pp. 497 - 522
Book Chapters | 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
Book Chapters | 2009
Mackenzie G, 2009, 'Taxation of Superannuation', in Wade J(ed.), Halsbury`s Laws of Australia, edn. Original, LexisNexis, Sydney
Mackenzie G, 2010, 'Contribution deductions: Some unintended consequences', Australian Superannuation Law Bulletin, 21, pp. 154 - 154
Journal articles | 2010
Mackenzie G, 2010, 'Infrastructure taxation: Anti-avoidance and tax efficiency', The Tax Specialist, 13, pp. 139 - 148
Journal articles | 2010
Mackenzie G, 2010, 'Running a business in a superannuation fund', Australian Superannuation Law Bulletin, 21, pp. 106 - 110
Journal articles | 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, 21
Journal articles | 2009
Mackenzie G, 2009, 'Public private partnerships: tax depreciation and deductions for infrastructure projects', Australian Tax Forum Journal, 24, pp. 651 - 666
Mackenzie G, 2007, 'Generation Y Fights Back', Atax Matters, 6, pp. 8 - 9
Journal articles | 2007
Mackenzie G, 2007, 'Super Solutions: Superannuation Taxation: All Good, Just Two Risks Left Exposed', Australian Superannuation Law Bulletin, 18, pp. 67 - 68
Journal articles | 2007
Mackenzie G, 2007, 'Superannuation Taxation: Less Equitable, Less Functional', Dialogue, 26, pp. 33 - 41, https://ssrn.com/abstract=1392590
Mackenzie G, 2006, 'Hidden tax Advantages of Collective Investment Vehicles', Australian Superannuation Law Bulletin, 18, pp. 31 - 33
Journal articles | 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, 21, pp. 515 - 546, http://search.informit.com.au/documentSummary;dn=200909519;res=IELAPA
Mackenzie G, 2006, 'Vale the tech services director? Not just yet', Australian Superannuation Law Bulletin, 17, pp. 145 - 147
Journal articles | 2005
Mackenzie G, 2005, 'Channelling salary through a superannuation fund: have the new rules unleashed a monster?', Australian Superannuation Law Bulletin, 17, pp. 17 - 19
Journal articles | 2005
Mackenzie G, 2005, 'Effect of the debt/equity rules on the hybrid capital market', Finsia, 119, pp. 34 - 38
Journal articles | 2005
Mackenzie G, 2005, 'Impact of the new debt/equity rules on the hybrid capital market: an empirical study', Internet Law Bulletin, 20, pp. 116 - 119
Journal articles | 2005
Mackenzie G, 2005, 'Letter from Australia', Tha Tax Journal, 776, pp. 15 - 17
Journal articles | 2005
Mackenzie G, 2005, 'Treasury`s review of pensions in small superannuation funds', Australian Superannuation Law Bulletin, 16, pp. 106 - 109
Mackenzie G, 2004, 'Taxing retirement funding of the employed', Australian Superannuation Law Bulletin
Journal articles | 2004
Mackenzie G, 2004, 'Treasury releases discussion paper; transiting to retirement', Australian Superannuation Law Bulletin
Conference Presentations | 2020
2020, 'Can free tax clinics improve mental health in rural/regional NSW?', presented at Australian Rural & Remote Mental Health Symposium, 26 October 2020
Conference Papers | 2020
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
Conference Posters | 2020
2020, 'UNSW Tax Clinic - ATTA Poster', Hobart, presented at 32nd Australasian Tax Teachers’ Association Conference, Hobart, 22 January 2020
Conference Papers | 2020
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
Reports | 2020
2020, Leading through times of crisis: the economic impact of COVID19. Keynote on tax impact. 3 April 2020
Reports | 2020
2020, Mackenzie, G D. Tax masterclass-UNSW meet the Masters (PG Info week) 15 June 2020
2019, Death Benefits, https://www.taxtalks.com.au/death-benefit/, Published: 14 March 2019, Recorded / Rendered Creative Works
Recorded / Rendered Creative Works | 2019
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
Recorded / Rendered Creative Works | 2019
2019, SIS vTax Dependants, https://www.taxtalks.com.au/sis-v-tax-dependants/, Published: 15 March 2019, Duration: 10.15, Recorded / Rendered Creative Works
Other | 2019
2019, UNSW Tax Clinic Submission – Review of the Tax Practitioners Board,
Other | 2019
2019, UNSW Tax Clinic – Submission on Corporate Plan for the Inspector-General of Taxation and Taxation Ombudsman,
Conference Presentations | 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
Conference Presentations | 2018
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
Conference Papers | 2018
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
Conference Papers | 2018
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
Conference Papers | 2017
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
Conference Papers | 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
Conference Papers | 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
Other | 2017
Mackenzie G, 2017, And we’re off: super tax risks post 1 July,
Other | 2017
Mackenzie G, 2017, Pension income and segregation in an SMSF,
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
Conference Presentations | 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
Conference Presentations | 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
Reports | 2016
Mackenzie G, 2016, Objective of Superannuation: submission to Australian Treasury
Reports | 2016
Mackenzie G, 2016, Submission of comments: How to assess the Competitiveness and Efficiency of the Superannuation System: Productivity Draft Report August 2016
Reports | 2016
Mackenzie G, 2016, Submission: Superannuation Tax Reform, Australian Treasury, Australian Treasury, https://consult.treasury.gov.au/retirement-income-policy-division/superannuation-reform-package/
Conference Presentations | 2016
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
Reports | 2016
mackenzie GD, 2016, How to assess the competitiveness and efficiency of superannuation, The Productivity Commission, Australia
Conference Presentations | 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
Conference Presentations | 2015
Mackenzie G, 2015, 'Hybrid Mismatches', presented at Korean national Tax Service International Tax Workshop, UNSW business School, 26 November 2015 - 27 November 2015
Conference Papers | 2015
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
Conference Papers | 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
Conference Papers | 2014
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
Conference Papers | 2013
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
Conference Presentations | 2013
Mackenzie G, 2013, 'CA SMSF Specialisation Workshop', 20 March 2013 - 23 March 2013
Conference Presentations | 2013
Mackenzie G, 2013, 'Chartered Accounts Self Managed Superannuation Funds Specialisation Workshop', 20 March 2013 - 23 March 2013
Conference Presentations | 2013
Mackenzie G, 2013, 'Self Managed Superannuation Funds', presented at Banking and Finance Law Update, UNSW, 27 February 2013 - 27 February 2013
Reports | 2013
Walpole M; Dirkis ; Mackenzie G, 2013, Report to the National Tax Practitioners Board on tax qualifications for financial planners
Conference Papers | 2011
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
Conference Papers | 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
Conference Papers | 2010
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
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
Conference Papers | 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
Conference Papers | 2008
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
Conference Papers | 2006
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
Conference Papers | 2005
Mackenzie G, 2005, 'Superannuation Initiatives', in Taxation for Commercial Lawyers, Taxation for Commercial Lawyers, Sydney, presented at Taxation for Commercial Lawyers, Sydney
Conference Papers | 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
Conference Papers | 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
Conference Papers | 2004
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
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,