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Gordon Mackenzie

Senior Lecturer

School of Taxation ＆ Business Law - BSc LLB, Monash | LLM, Sydney | GradDip, Securities Analysis

Journal Articles

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-
Lawrence S, 2016, 'Oh dear, not another glitch with borrowing in SMSFs. Stephen Lawrence, with Gordon Mackenzie,' Cuffelinks 3 March 2016
lawrence S, 2016, 'Oh dear. Not another glitch in SMSF borrowing?' Cuffelinks 3 March 2016
Mackenzie G, 2016, 'SMSF Accountants and the unexploded grenade' Cufflinks, vol. 165, https://cuffelinks.com.au/smsf-accountants-unexploded-grenade/
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
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/
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
Mackenzie G, 2015, 'Ructions in the SMSF market' Cuffelinks, vol. 102, https://cuffelinks.com.au/ructions-smsf-market/
Mackenzie G, 2015, 'What exactly is the role of the ATO in SMSFs?' Cuffelinks, https://cuffelinks.com.au/atos-role-in-smsfs/
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
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
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/
Mackenzie G; Mckerchar M, 2014, 'Are public super funds tax efficient?' Cuffelinks.com.au, http://cuffelinks.com.au/public-super-funds-tax-efficient/
Mackenzie G, 2014, 'Tax and financial planning process' Cufflinks, https://cuffelinks.com.au/tax-fit-within-financial-planning-process/
Mackenzie G, 2014, 'Interesting things about superannuation: The Federal budget and contribution strategies' Australian Superannuation Law Bulletin
Mackenzie G, 2014, 'Observations from the front of the room: what are these SMSF things anyway?' Australian Superannuation Law Bulletin, vol. 26
Mackenzie G, 2014, 'SMSFs and residency requirements' Australian Superannuation Law Bulletin, vol. 26
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
Mackenzie G, 2013, 'Taxation of Superannuation: 2012 in review' Australian Superannuation Law Bulletin, vol. 24, pp. 122 - 123
McKenzie G, 2013, 'Want to know how to run a pension fund? Ask the ATO' Australian Superannuation Law Bulletin, vol. 25, pp. 48 - 50
McKenzie G, 2013, 'Not so sure that is the way that Part 8 works' Australian Superannuation Law Bulletin, vol. 24, pp. 158 - 160
Mackenzie G, 2012, 'Recent tax changes' Australian Superannuation Law Bulletin, vol. 23, pp. 184 - 186
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
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
Mackenzie G, 2011, 'LRBA-members forgiving loans to their SMSF' Australian Superannuation Law Bulletin, vol. 23, pp. 90 - 91
Mackenzie G, 2011, 'Investigating the pension rules' Australian Superannuation Law Bulletin, vol. 22, pp. 81 - 82
Mackenzie G, 2011, 'Contribution deductions: some unintended consequences' Australian Superannuation Law Bulletin, vol. 21
Mackenzie G, 2010, 'Running a business in a superannuation fund' Australian Superannuation Law Bulletin, vol. 21, pp. 106 - 110
Mackenzie G, 2010, 'Contribution deductions: Some unintended consequences' Australian Superannuation Law Bulletin, vol. 21, pp. 154 - 154
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
Mackenzie G, 2010, 'Infrastructure taxation: Anti-avoidance and tax efficiency' The Tax Specialist, vol. 13, pp. 139 - 148
Mackenzie G, 2009, 'Public private partnerships: tax depreciation and deductions for infrastructure projects' Australian Tax Forum Journal, vol. 24, pp. 651 - 666
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&
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
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
Mackenzie G, 2008, 'Contribution Strategies: Checklist for Planners' Financial Planning, vol. 20, pp. 36 - 39
Mackenzie G, 2008, 'Contributing to the understanding of contributions' Superannuation Law Bulletin, vol. 19
Mackenzie G, 2008, 'Infrastructure Taxation' Tax Policy Journal, vol. 4, pp. 20 - 26
Mackenzie G, 2008, 'Opinion: `What is after-tax reporting, and how can it be improved`' Financial Planning, vol. 20, pp. 24 - 24
Mackenzie G, 2007, 'Generation Y Fights Back' Atax Matters, vol. 6, pp. 8 - 9
Mackenzie G, 2007, 'Super Solutions: Superannuation Taxation: All Good, Just Two Risks Left Exposed' Australian Superannuation Law Bulletin, vol. 18, pp. 67 - 68
Mackenzie G, 2007, 'Superannuation Taxation: Less Equitable, Less Functional' Dialogue, vol. 26, pp. 33 - 41, https://ssrn.com/abstract=1392590
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
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
Mackenzie G; Hart G, 2007, 'Finance Lease Taxation: Giving Tax Losses to Lenders' Journal of Law and Financial Management, vol. 6, pp. 30 - 35
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
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
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
Mackenzie G, 2006, 'Mardi Gras Superannuation' Australian Superannuation Law Bulletin, vol. 17, pp. 133 - 134
Mackenzie G, 2006, 'Hidden tax Advantages of Collective Investment Vehicles' Australian Superannuation Law Bulletin, vol. 18, pp. 31 - 33
Mackenzie G, 2006, 'Vale the tech services director? Not just yet' Australian Superannuation Law Bulletin, vol. 17, pp. 145 - 147
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
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
Mackenzie G, 2005, 'Effect of the debt/equity rules on the hybrid capital market' Finsia, vol. 119, pp. 34 - 38
Mackenzie G, 2005, 'Letter from Australia' Tha Tax Journal, vol. 776, pp. 15 - 17
Mackenzie G, 2005, 'Treasury`s review of pensions in small superannuation funds' Australian Superannuation Law Bulletin, vol. 16, pp. 106 - 109
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
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
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
Mackenzie G, 2004, 'New Surcharge Rates' Australian Superannuation Law Bulletin
Mackenzie G, 2004, 'Employee v self employed retirement funding' Australian Superannuation Law Bulletin, vol. 26
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
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
Mackenzie G, 2004, 'Employee v self employed retirement funding' Australian Superannuation Law Bulletin, vol. 26
Mackenzie G, 2004, 'Taxing retirement funding of the employed' Australian Superannuation Law Bulletin
Mackenzie G, 2004, 'Impact of the new debt/equity rules on the hybrid capital market' Australian banking and finance law bulletin, vol. 20
Mackenzie G, 2004, 'Treasury releases discussion paper; transiting to retirement' Australian Superannuation Law Bulletin

Books

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
Mackenzie G, 2004, Compliance Officers` Applied Audit and Accounting Program, Original, Atax, Faculty of Law, UNSW, Sydney

Book Chapters

Mackenzie G, 2014, 'Superannuation' in Dal Pont G (ed.), Halsbury's Laws of Australia, LexisNexis
Mackenzie G, 2013, 'Superannuation and eligible termination payments' in Australian Tax 2013, edn. Original, Lexis Nexis, Australia, pp. 497 - 522
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
Mackenzie G, 2009, 'Taxation of Superannuation' in Wade J (ed.), Halsbury`s Laws of Australia, edn. Original, LexisNexis, Sydney

Conference Papers

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 - 19 May 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 - 20 March 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 - 17 March 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 - 15 October 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 - 07 May 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 - 22 January 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 - 10 July 2013
Mackenzie G, 2011, 'Tax Distortions and Retail Investors' in JASSA - Journal of the Securities Institute of Australia, Financial Services Institute of Australasia (Finsia), Melbourne University, pp. 43 - 47, presented at 16th Annual Money and Finance Conference, Melbourne University, 06 - 07 July 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, 01 July 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: Australiaâ€™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
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 - 29 September 2009, http://www.melbournecentre.com.au/Finsia_MCFS/2009/Papers%20for%20website/34_Mackenzie_After%20tax%20management.pdf
Mackenzie G, 2009, '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 - 15 July 2011, http://www.business.unsw.edu.au/nps/servlet/portalservice?GI_ID=System.LoggedOutInheritableArea&maxWnd=_ResearchCentres_CPS_17thColloquium
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 - 15 October 2009
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 - 25 January 2008
Mackenzie G, 2006, 'Tax update for commercial lawyers' in Taxation for Commercial Lawyers, Taxation for Commercial Lawyers, Sydney, presented at Taxation for Commercial Lawyers, Sydney, 01 February 2005
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
Mackenzie G, 2005, 'Superannuation Initiatives' in Taxation for Commercial Lawyers, Taxation for Commercial Lawyers, Sydney, presented at Taxation for Commercial Lawyers, Sydney, 01 February 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, 01 January 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
Joel LA, 1997, 'An epiphany in retrospect.' in Am J Nurs, United States, vol. 97, pp. 7, United States

Other Academic Work

Mackenzie G, 2016, Objective of Superannuation: submission to Australian Treasury, Reports
Mackenzie GD, 2016, 'Academic observations about SMSF licensing' in Academic observations about SMSF licensing, Taxation Institute of Australia NSWW Forum, Sofitel Hotel Sydney, presented at Taxation Institute of Australia NSWW Forum, Sofitel Hotel Sydney, 02 - 03 June 2016
Mackenzie G, 2016, Submission of comments: How to assess the Competitiveness and Efficiency of the Superannuation System: Productivity Draft Report August 2016, Reports
Mackenzie G, 2016, Submission: Superannuation Tax Reform, Australian Treasury, Australian Treasury, https://consult.treasury.gov.au/retirement-income-policy-division/superannuation-reform-package/, Reports
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' in 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, Presentation to delegation from the Great Wall Asset Management Corporation 14 November 2016, UNSW, presented at Presentation to delegation from the Great Wall Asset Management Corporation 14 November 2016, UNSW, 14 - 15 November 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' in Leasing in Australia and alternative financing to leasing: Leveraged finance leases, sale and leaseback, hire purchase arrangements and limited recourse debt arrangements, Presentation to delegation from the Great Wall Asset Management Corporation, UNSW, presented at Presentation to delegation from the Great Wall Asset Management Corporation, UNSW, 14 - 15 November 2016
Mackenzie G, 2015, 'Hybrid Mismatches' in Hybrid Mismatches, Korean national Tax Service International Tax Workshop, UNSW business School, presented at Korean national Tax Service International Tax Workshop, UNSW business School, 26 - 27 November 2015
Mackenzie G, 2015, 'Finical Systems Inquiry: Taxation' in Finical Systems Inquiry: Taxation, CIFR Workshop III: Financial Systems Inquiry -The Final Report, Westin Sydney, presented at CIFR Workshop III: Financial Systems Inquiry -The Final Report, Westin Sydney, 11 - 11 March 2015
Walpole M; Dirkis; Mackenzie G, 2013, Report to the National Tax Practitioners Board on tax qualifications for financial planners, Reports
Mackenzie G, 2013, 'Chartered Accounts Self Managed Superannuation Funds Specialisation Workshop' in Chartered Accounts Self Managed Superannuation Funds Specialisation Workshop, 20 - 23 March 2013
Mackenzie G, 2013, 'CA SMSF Specialisation Workshop' in CA SMSF Specialisation Workshop, 20 - 23 March 2013
Mackenzie G, 2013, 'Self Managed Superannuation Funds' in Self Managed Superannuation Funds, Banking and Finance Law Update, UNSW, presented at Banking and Finance Law Update, UNSW, 27 - 27 February 2013

Gordon Mackenzie

Senior Lecturer

Journal Articles

Books

Book Chapters

Conference Papers

Other Academic Work

Current Courses Taught

Research Grants

Memberships - Company Boards, Professional Associations

In the Media

Media Releases

Awards