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Mr Gordon Mackenzie

Adjunct Senior Lecturer

Business School

School of Accounting, Auditing and Taxation

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

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

Phone

+61 2 9385 9521

E-mail

gordon.mackenzie@unsw.edu.au

Location

Australian School of Business

Books | 2016

2016, SMSF Specialisation Course

Books | 2006

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

Book Chapters | 2014

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

Book Chapters | 2013

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
Journal articles | 2022

Kayis-Kumar A; Noone J; Lim Y; Walpole M; Mackenzie G, 2022, 'Tax Accounting for Financial Wellbeing: Quantifying the Unmet need for Pro Bono Tax Advice', Australian Tax Review, 51, pp. 228 - 257, https://search.informit.org/doi/abs/10.3316/agispt.20230105081319

Journal articles | 2020

Kayis-Kumar A; Mackenzie G; Walpole M, 2020, 'Interprofessional Collaborative Practice In Pro Bono Tax Clinics: A Case Study Approach', Journal of Australian Taxation, 22, pp. 49 - 49, https://www.jausttax.com.au/Articles_Free/JAT%20Volume%2022%20Issue%202%20-%20UNSW%20Tax%20Clinic.pdf

Journal articles | 2017

Mackenzie G, 2017, 'How pension accounts can exceed $1.6million', Cuffelinks

Journal articles | 2017

Mackenzie G, 2017, 'Superannuation Tax reform:the new fairness measures', Tax Specialist, pp. 73 - 81

Journal articles | 2016

Mackenzie G, 2016, '10 quick points on super reform for dummies', Cuffelinks, 174, pp. 4 - 4, https://cuffelinks.com.au/10-quick-points-super-reform-dummies/

Journal articles | 2016

Mackenzie G, 2016, 'Budget super changes and AFSL advising in the SMSF juggernaut', Australian Superannuation Law Bulletin, 28, http://www.lexisnexis.com/au/legal/auth/checkbrowser.do?ipcounter=1&cookieState=0&rand=0.19877196888099036&bhcp=1

Journal articles | 2016

Mackenzie G, 2016, 'SMSF Accountants and the unexploded grenade', Cufflinks, 165, https://cuffelinks.com.au/smsf-accountants-unexploded-grenade/

Journal articles | 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, 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-

Journal articles | 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

Journal articles | 2015

Mackenzie G, 2015, 'Ructions in the SMSF market', Cuffelinks, 102, https://cuffelinks.com.au/ructions-smsf-market/

Journal articles | 2015

Mackenzie G, 2015, 'So, you want to get into the SMSF market? Here's what you need to know.', Australian Superannuation Law Bulletin, 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

Journal articles | 2015

Mackenzie G, 2015, 'What exactly is the role of the ATO in SMSFs?', Cuffelinks, https://cuffelinks.com.au/atos-role-in-smsfs/

Journal articles | 2014

Mackenzie G; McKerchar M, 2014, 'Tax-aware investment management by public offer superannuation funds in Australia: Attitudes, practices and expectations', Australian Tax Forum, 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

Journal articles | 2014

Mackenzie G; Mckerchar M, 2014, 'Are public super funds tax efficient?', Cuffelinks.com.au, http://cuffelinks.com.au/public-super-funds-tax-efficient/

Journal articles | 2014

Mackenzie G, 2014, 'Interesting things about superannuation: The Federal budget and contribution strategies', Australian Superannuation Law Bulletin

Journal articles | 2014

Mackenzie G, 2014, 'Observations from the front of the room: what are these SMSF things anyway?', Australian Superannuation Law Bulletin, 26

Journal articles | 2014

Mackenzie G, 2014, 'SMSFs and residency requirements', Australian Superannuation Law Bulletin, 26

Journal articles | 2014

Mackenzie G, 2014, 'Tax and financial planning process', Cufflinks, https://cuffelinks.com.au/tax-fit-within-financial-planning-process/

Journal articles | 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/

Journal articles | 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, 66, http://jay.law.ou.edu/faculty/jforman/Articles/2013FormanMackenzieTaxLawyer.pdf

Journal articles | 2013

Mackenzie G, 2013, 'Taxation of Superannuation: 2012 in review', Australian Superannuation Law Bulletin, 24, pp. 122 - 123

Journal articles | 2013

McKenzie G, 2013, 'Not so sure that is the way that Part 8 works', Australian Superannuation Law Bulletin, 24, pp. 158 - 160

Journal articles | 2013

McKenzie G, 2013, 'Want to know how to run a pension fund? Ask the ATO', Australian Superannuation Law Bulletin, 25, pp. 48 - 50

Journal articles | 2012

Mackenzie G, 2012, 'Recent tax changes', Australian Superannuation Law Bulletin, 23, pp. 184 - 186

Journal articles | 2011

Mackenzie G; Tran A, 2011, 'Risk as a Measure in Taxing Financial Arrangements', Australian Tax Forum Journal, 26, pp. 665 - 692, http://www.taxinstitute.com.au/australian-tax-forum/risk-as-a-measure-in-taxing-financial-arrangements

Journal articles | 2011

Mackenzie G, 2011, 'Contribution deductions: some unintended consequences', Australian Superannuation Law Bulletin, 21

Journal articles | 2011

Mackenzie G, 2011, 'Investigating the pension rules', Australian Superannuation Law Bulletin, 22, pp. 81 - 82

Journal articles | 2011

Mackenzie G, 2011, 'LRBA-members forgiving loans to their SMSF', Australian Superannuation Law Bulletin, 23, pp. 90 - 91

Journal articles | 2011

Mackenzie G, 2011, 'Tax Distortions and Retail Investors', JASSA - Journal of the Securities Institute of Australia, 2011, pp. 38 - 42, http://search.informit.com.au/documentSummary;dn=423088487593699;res=IELAPA

Journal articles | 2010

Mackenzie G; Marriott L, 2010, 'New Zealand retirement saving and taxation: Lessons from Australia', Australian Tax Forum Journal, 25, pp. 3 - 27, http://www.taxinstitute.com.au/australian-tax-forum/new-zealand-retirement-saving-and-taxation-lessons-from-australia

Journal articles | 2010

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

Journal articles | 2009

Mackenzie G, 2009, 'Valuing unrealised gains in mutual funds', Private Wealth Management, 2, http://www.cfapubs.org/doi/full/10.2469/pwmn.v2009.n1.19?src=recsys&

Journal articles | 2008

Mackenzie G; Hart G, 2008, 'Finance Lease Taxation: Surviving the TOFA Tsunami', Australian Tax Forum Journal, 23, pp. 165 - 189, http://search.informit.com.au/documentSummary;dn=200909676;res=IELAPA

Journal articles | 2008

Mackenzie G, 2008, 'Contributing to the understanding of contributions', Superannuation Law Bulletin, 19

Journal articles | 2008

Mackenzie G, 2008, 'Contribution Strategies: Checklist for Planners', Financial Planning, 20, pp. 36 - 39

Journal articles | 2008

Mackenzie G, 2008, 'Infrastructure Taxation', Tax Policy Journal, 4, pp. 20 - 26

Journal articles | 2008

Mackenzie G, 2008, 'Opinion: `What is after-tax reporting, and how can it be improved`', Financial Planning, 20, pp. 24 - 24

Journal articles | 2007

Mackenzie G; Hart G, 2007, 'Finance Lease Taxation: Giving Tax Losses to Lenders', Journal of Law and Financial Management, 6, pp. 30 - 35

Journal articles | 2007

Mackenzie G, 2007, 'Benefit Taxation: A Walk Through the Proposed Legislation', Financial Planning, 19, pp. 36 - 39, https://www.highbeam.com/doc/1G1-161137350.html

Journal articles | 2007

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

Journal articles | 2007

Mackenzie G, 2007, 'Taxation of Infrastructure', Journal of Law and Financial Management, 6, pp. 22 - 31, http://www.austlii.edu.au/au/journals/JlLawFinMgmt/2007/8.html

Journal articles | 2006

Mackenzie G, 2006, 'A critical analysis of the proposed changes to superannuation taxation', Australian Tax Forum Journal, 21, pp. 649 - 670, https://www.taxinstitute.com.au/go/australian-tax-forum/a-critical-analysis-of-the-proposed-changes-to-superannuation-taxation

Journal articles | 2006

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

Journal articles | 2006

Mackenzie G, 2006, 'Managing the Tax Advantages of Collective Investment Vehicles', JASSA - Journal of the Securities Institute of Australia, 4, pp. 14 - 17, http://search.informit.com.au/documentSummary;dn=200701806;res=IELAPA

Journal articles | 2006

Mackenzie G, 2006, 'Mardi Gras Superannuation', Australian Superannuation Law Bulletin, 17, pp. 133 - 134

Journal articles | 2006

Mackenzie G, 2006, 'Taxation as a Driver for Designing Hybrid Securities', The Journal of Applied Research in Accounting and Finance, 1, pp. 31 - 42, https://papers.ssrn.com/sol3/papers.cfm?abstract_id=943324

Journal articles | 2006

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

Journal articles | 2004

Mackenzie G, 2004, '2004 federal budget superannuation initiatives', Australian Superannuation Law Bulletin, 15, pp. 148 - 148, https://www.taxinstitute.com.au/5019265E-D565-5B5B-EB1239BA2152AC07

Journal articles | 2004

Mackenzie G, 2004, 'Employee v self employed retirement funding', Australian Superannuation Law Bulletin, 26

Journal articles | 2004

Mackenzie G, 2004, 'Employee v self employed retirement funding', Australian Superannuation Law Bulletin, 26

Journal articles | 2004

Mackenzie G, 2004, 'Impact of the new debt/equity rules on the hybrid capital market', Australian banking and finance law bulletin, 20

Journal articles | 2004

Mackenzie G, 2004, 'MLIS and other Pension changes', Australian Superannuation Law Bulletin, 16, pp. 57 - 58, http://www.taxinstitute.com.au/501C00B8-D565-5B5B-EDF0D038762BA323

Journal articles | 2004

Mackenzie G, 2004, 'New Surcharge Rates', Australian Superannuation Law Bulletin

Journal articles | 2004

Mackenzie G, 2004, 'Taxing Retirement funding of the self employed', Australian Superannuation Law Bulletin, 16, pp. 10 - 13, https://www.taxinstitute.com.au/501AB251-D565-5B5B-E79D974D6288DD28

Journal articles | 2004

Mackenzie G, 2004, 'Taxing retirement funding employee v self employed', Australian Superannuation Law Bulletin, 15, pp. 117 - 118, https://www.taxinstitute.com.au/5017ADFD-D565-5B5B-E8EAA1FB3184069A

Journal articles | 2004

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

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

Conference Posters | 2020

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

Other | 2020

Kayis-Kumar A; Walpole M; Mackenzie G, 2020, UNSW Tax Clinic – Submission on Insolvency Practices Inquiry Discussion Paper

Conference Papers | 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

Conference Papers | 2020

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

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

Other | 2019

Kayis-Kumar A; Walpole M; Mackenzie G, 2019, UNSW Tax Clinic Submission – Review of the Tax Practitioners Board

Other | 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

Recorded / Rendered Creative Works | 2019

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

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,

Other | 2017

mackenzie GD, 2017, Interviewed by Nour Azhar journalist 2SER: Superannuation Guarantee obligations,

Conference Papers | 2016

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

Conference Papers | 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

Conference Papers | 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

Conference Papers | 2009

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

Media | 2020

2020, A super balancing act? The Early Access to Superannuation Scheme, , https://www.businessthink.unsw.edu.au/articles/early-access-superannuation-scheme-trustees

Media | 2018

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,

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