Australian School of Business > Schools

Gordon Mackenzie

Gordon Mackenzie - Australian School of Business 

BSc LLB, Monash

LLM, Sydney

GradDip, Securities Analysis

Senior Lecturer

Phone:

+61 2 9385 9521 

Fax:

 

Room:

630 

Address:

ASB Building

Publications

2013


Refereed journal articles

 

  • Optimal Rules for Defined Contribution Plans: What can we learn from the U.S. and Australian Pension Systems? The Tax Lawyer Vol 66 No 3 (forthcoming)

 

Other journal articles

 

  • Taxation of Superannuation: 2012 in Review, Australian Superannuation Law Bulletin vol 24 No 5 page 122

 

Other conferences

 

  • Superannuation and eligible termination payments, Australian Taxation 2013 Lexis Nexis
  • Self Managed superannuation Funds, Banking and Finance Law Update, Sydney 27 February 2013

 

2012

 

Other journal articles

 

  • The Big Picture, Charter Vol 83 No3 page 14

 

Other conferences

 

  • Tax distortions and retail investors, ATTA Conference Sydney 21 January 2012
  • Recent Tax Changes, Australian Superannuation Law Bulletin Vol 23 No 9 page 184
  • Essential Tax Update for SMSFs, ICAA National SMSF Conference 2012 Sydney 21 September

 

Book Chapters textbook

 

  • Superannuation and Eligible Termination Payments, Australian Taxation 2012

 

2011


Refereed Journal Articles

 

  • Tax Distortions and Retail Investors, Journal of the Securities Institute of Australia Vol 2011 No 3 page 38
  • Risk as a Measure in Taxing Financial Arrangements, Australian Tax Forum Vol 26 no 4 page 665

 

Other Journal Articles

 

  • So, just where does tax fit into the financial planning process? Professional development for financial advisers, ThomsonReuters
  • SMSF Strategies and key focus areas, Live on- line web 7 December 2012
  • LRBA- members forgiving loans to their SMSF, Australian Superannuation Law Bulletin Vol 23 No5 page 90

 

Refereed conferences

 

  • Tax Distortions and Retail Investors 16th Annual Money and Finance Conference Melbourne University 6-7 July 2011

 

Other conferences

 

  • Tax and regulatory rules that can distort superannuation funds management practices 19th annual Colloquium of Superannuation Researchers Sydney, Australia 14-15th July 2011
  • Tax and regulation current and future issues for SMSFs, ICAA National SMSF Conference

 

Book Chapters textbook

 

  • Taxation of Superannuation, Australian Taxation 2011 Lexis Nexis Media
  • Tax System puts super funds at risk, Australian Financial Review
  • Interviewed by Sky Business 28th June 2011
  • Australian Financial Review Op ed article 28th June 2011 AFR
  • Research mentioned in Investor Weekly June 2011

 

2010

 

Refereed Journal Articles

 

  • Infrastructure taxation: anti-avoidance and tax efficiency, The Tax Specialist Vol 13 No 3 page 139Taxation Institute of Australia
  • New Zealand retirement saving and taxation: Lessons from Australia, Australian Tax Forum Vol 25 No 1 page 3

 

Other Journal Articles

 

  • Contribution deductions: some unintended consequences, Australian Superannuation Law Bulletin Vol 21 No 10 page 154
  • Running a business in a superannuation fund, Australian Superannuation Law Bulletin Vol 21 No 7 page 106

 

Refereed Conference Papers

 

  • Tax Efficient Infrastructure Financing: Reducing Funding Costs,15th Banking and Finance Conference: Australia’s Financial Institutions in Transition Melbourne 30 September 2010

 

Other Conference Papers

 

  • SMSF Tax Update, National SMSF Conference Sydney 23 September 2010
  • Reporting investment returns after tax, 18th Colloquium of Superannuation Researchers UNSW July 2010
  • Taxing infrastructure: resolving the tax inefficiency, Australian Tax Teachers association Sydney January 2010
  • Creating certainty for private sector participants in PPP projects, Transport Project Financing Conference Brisbane 15 September 2010
  • Recent developments in taxation of SMSFs, ICAA Sydney 19 March 2010

 

Book Chapters – textbook

 

  • Taxation of Superannuation - Australian Taxation Edition 2011 LexisNexis

 

Media

 

  • ABC News interview on superannuation funds holding exotic
  • Crisis control: How super could revitalise roads, rail and ports p 63 Op ed article Australian Financial Review January 16-17s 2010
  • Super idea for funding big projects, op ed p47 Australian Financial Review, 4 January 2010
     

2009

 

Conference papers

 

  • Managing funds for after tax returns: unresolved issues about unrealised gains, paper (refereed) for 14th MCFS Banking and Finance conference 28/29th September 2009

 

Refereed conference papers

 

  • Commentary on the Taxation Treatment of Consolidated Groups, Australian Business Tax Reform Conference, Sydney February 2009
  • The Final Frontier: Non-occupational retirement funding taxation in Australia: hidden equity with occupational retirement funding taxation 6 July 17th Colloquium of Superannuation Researchers, University of New South Wales
  • Australian Government Treasury, presentation to Henry Review on Infrastructure Taxation, Canberra, April 30
  • Self-managed super funds and property trusts-what you need to know, paper presented at CPA Congress, Darling Harbour Sydney, 14 October 2009
  • Tax Governance of Superannuation Funds, submission to The Review of the Governance, Efficiency, Structure and Operation of Australia’s Superannuation System

 

Published papers and submissions

 

  • "Commentary on the Taxation Treatment of Consolidated Groups", book chapter February 2009
  • "Public Private Partnerships: tax depreciation deductions for infrastructure projects", (2009) 24 Australian Tax Forum p651- 666 (refereed)
  • "Valuing Unrealised Gains in Mutual Funds", November 2009 Vol 2 Issue 4 Private Wealth Management for CFA Institute, Charlottesville, USA
  • "Taxing Infrastructure in Australia: a history of avoidance and a future of tax efficiency", accepted for publication 14th December 2009 The Tax Specialist (refereed)
  • "The Why and How of After Tax Funds Management", p 32-34 InFinsia December 2009 vol 123 No5
  • "Taxation of Superannuation" (chapter) Halsbury’s Laws of Australia
  • "Running a Business in a Superannuation Fund". Forthcoming, to be published in The Australian Superannuation Law Bulletin Feb 2010
  • "Now Just Add Back the Sacrificed Salary’: changes to the income test for the 10% rule, co-contributions and spouse tax offset" Australian Superannuation Law Bulletin October 2009 Vol 21 no3
  • "Tax Governance of Superannuation Funds", submission to the Review into the governance, structure and operation of Australia’s superannuation system (the Cooper Review)
  • "Infrastructure Taxation: Resolving the Tax Inefficiency of Losses", submission to Henry Tax Review Panel (the Henry Review)

 

2008

 

Refereed journal articles

 

  • 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

 

Other journal articles

 

  • 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

 

Awards and achievements


Gordon was previously Deputy Chair, IFSA Tax Committee and was President of Taxpayers Association (now Taxpayers Australia). He was also a member of the tax committee of several organisations, including Property Council of Australia, ASFA and BCA.

 

Professional memberships

 

  • Academic Member, Tax Technical Committee ICAA
  • Member Education Board ICAA
  • Certified Tax Adviser, Taxation Institute of Australia
  • Member, Australasian Tax Teachers’ Association
  • Member, Law Society NSW
  • Fellow of Finsia (F Fin)
  • Member, Management Committee of Centre for Pensions and Superannuation
  • Solicitor Supreme Court of MSW

  • Member Self-managed superannuation Funds Association of Australia

  • Member Financial Planning Academic Forum

     

Research interests

  • Superannuation
  • Finacial planning
  • Corporate finance
  • International taxation

Research grants

ICAA Research Grant ( with Professor M McKerchar)  ($10,000) Tax Aware Investment Management of Public Offer Superannuation Funds (2012-2013)


Australian Taxation Office Funded research ($24,000), with Professor R. Deutsch and M. Cashmere:  A Model for the Classification of Finance and related tax compliance risk within the Australian Financial Landscape


UNSW Law Faculty Research Grant 2004-2005 ($4000)


UNSW Law Faculty Research Grant 2005-2006 ($8000) resulting in 3 refereed publications


UNSW Law Faculty Research Grant 2008 -12009 ($13,000) resulting in 3 refereed publications

 Courses taught

  • TABL5540 Self Managed Superannuation Funds Law
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