Gordon Mackenzie

University of New South Wales - Australian Taxation Studies Program (ATAX)

Sydney, NSW 2052

Australia

SCHOLARLY PAPERS

11

DOWNLOADS

1,360

SSRN CITATIONS
Rank 40,546

SSRN RANKINGS

Top 40,546

in Total Papers Citations

3

CROSSREF CITATIONS

17

Scholarly Papers (11)

1.

Finance Lease Taxation: Giving Tax Losses to Lenders

Journal of Law and Financial Management, Vol. 6, No. 1, pp. 30-35, June 2007
Number of pages: 10 Posted: 23 Apr 2008
Gordon Mackenzie and Geoffrey Hart
University of New South Wales - Australian Taxation Studies Program (ATAX) and affiliation not provided to SSRN
Downloads 360 (139,492)

Abstract:

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finance lease, operating lease, taxation

2.

Taxation as a Driver for Designing Hybrid Securities

Journal of Applied Research in Accounting and Finance (JARAF), Vol. 1, No. 1, p. 31, 2006
Number of pages: 16 Posted: 09 Nov 2006
Gordon Mackenzie
University of New South Wales - Australian Taxation Studies Program (ATAX)
Downloads 346 (145,626)
Citation 3

Abstract:

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hybrid securities, taxation, accounting

3.

Optimal Rules for Defined Contribution Plans: What Can We Learn from the U.S. and Australian Pension Systems?

Tax Lawyer, Vol. 66, No. 3, 2013, UNSW Australian School of Business Research Paper No. 2013 TABL 1000
Number of pages: 80 Posted: 10 Jan 2013 Last Revised: 09 Feb 2014
Jonathan Barry Forman and Gordon Mackenzie
University of Oklahoma College of Law and University of New South Wales - Australian Taxation Studies Program (ATAX)
Downloads 227 (223,889)

Abstract:

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defined contribution plans, retirement, pension contributions, pension investments, superannuation

Tax Efficient Infrastructure Financing: Reducing Funding Costs

Australian Centre for Financial Studies - Finsia Banking and Finance Conference 2010
Number of pages: 10 Posted: 19 Jul 2010
Gordon Mackenzie
University of New South Wales - Australian Taxation Studies Program (ATAX)
Downloads 74 (531,584)

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infrastructure financing, tax efficiency, reduce funding costs

Tax Efficient Infrastructure Financing: Reducing Funding Costs

UNSW Law Research Paper No. 2010-36
Number of pages: 10 Posted: 10 Sep 2010
Gordon Mackenzie
University of New South Wales - Australian Taxation Studies Program (ATAX)
Downloads 42 (701,079)

Abstract:

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Taxation, Australia

5.

Taxation of Infrastructure

Journal of Law and Financial Management, Vol. 6, No. 2, pp. 22-31, December 2007
Number of pages: 13 Posted: 23 Apr 2008
Gordon Mackenzie
University of New South Wales - Australian Taxation Studies Program (ATAX)
Downloads 105 (421,996)

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Infrastructure, taxation

6.

Infrastructure Taxation in Australia: Accessing Losses and Avoidances

Journal of Law and Financial Management, Vol. 6, No. 2, pp. 22-31, December 2007, UNSW Law Research Paper No. 2008-30
Number of pages: 15 Posted: 24 Apr 2009
Gordon Mackenzie
University of New South Wales - Australian Taxation Studies Program (ATAX)
Downloads 57 (600,668)

Abstract:

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general tax rules, anti tax avoidance rules

7.

Risk as a Measure in Taxing Financial Arrangements

Australian Tax Forum, Volume 26, Number 4, 665-691
Number of pages: 28 Posted: 28 Dec 2015
Gordon Mackenzie and Alfred Tran
University of New South Wales - Australian Taxation Studies Program (ATAX) and Australian National University
Downloads 47 (654,493)

Abstract:

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Risk, taxing financial arrangements

8.

Tax Aware Investment Management by Public Offer Superannuation Funds in Australia: Attitudes, Practices and Expectations

Number of pages: 32 Posted: 12 Aug 2014
Gordon Mackenzie and Margaret A. McKerchar
University of New South Wales - Australian Taxation Studies Program (ATAX) and University of New South Wales (UNSW)
Downloads 42 (684,520)
Citation 1

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9.

Managing Funds for After Tax Returns: Unresolved Issues About Unrealised Gains

UNSW Law Research 2009-37
Number of pages: 23 Posted: 02 Oct 2009
Gordon Mackenzie
University of New South Wales - Australian Taxation Studies Program (ATAX)
Downloads 30 (768,432)

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after tax management and reporting, value of unrealised gains

10.

Superannuation Taxation: Less Equitable, Less Functional

UNSW Law Research Paper No. 2008-26, Dialogue, Vol 26, March 2007
Number of pages: 7 Posted: 24 Apr 2009
Gordon Mackenzie
University of New South Wales - Australian Taxation Studies Program (ATAX)
Downloads 30 (768,432)

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Taxation of superannuation

11.

SMSF Tax Update

UNSW Law Research Paper No. 2010-34
Posted: 09 Sep 2010
Gordon Mackenzie
University of New South Wales - Australian Taxation Studies Program (ATAX)

Abstract:

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Taxation, Australia, Superannuation