Selected Publications by David McLay

Books

(with Ken Lord) Charities Act 2005 - the new deal (NZLS, 2006)

(with Alasdair McBeth and Sean O'Sullivan) KiwiSaver - What employers need to know (NZLS, 2007)

Book Chapters

"Tax Problems of the Liquidation of Corporations: New Zealand" (1987) 72b Cahiers de Droit Fiscal International (Kluwer)

"Tax Consequences of International Acquisitions and Business Combinations: New Zealand" (1992) 77b Cahiers de Droit Fiscal International (Kluwer)

"Taxation Aspects of Corporate Acquisitions in New Zealand:  A Brief Overview" in John Farrar (ed) Takeovers:  Institutional Investors and the Modernization of Corporate Laws (OUP, 1993)

 "Interpreting GST/VAT Law:  Some Observations" in David White and Rick Krever (eds)  GST in Retrospect and Prospect (Brookers, 2007)

Articles

"Commercial Gifts" [1984] NZTPR 49

"Goods and Services Tax: A Review" [1995] NZTPR 41

"Problems with associated persons?" [2000] NZTPR 38

"Charities and Tax in 2001" [2001] NZLJ 63

"Relationships and property — a new era dawns" [2002] NZTPR 1

"Charities Commission - the gestation continues" [2004] NZLJ 73

Conference Papers

"Repairs and Maintenance - Capital/Revenue Distinction" NZICA 1998 Tax Conference, Rotorua

"New Zealand:  An Onshore Offshore Trust Jurisdiction" IBC USA Offshore Trust Summit 2001, Miami

(with Ken Lord) "Charities - The New Regime" NZLS Property Law Conference, 2004, Auckland

(with Craig Macalister) "2004 Income Tax Act - Problems Encountered So Far" NZICA 2005 Tax Conference, Rotorua

"The One Stop Tax Update 2005" Conferenz Accountant in Practice Conference 2005, Wellington

"Trusts and Trust-Busting:  The Legal and Legislative Framework" STEP Mini-Conference 2007, Auckland

"Charitable Giving - Some Tax Aspects" VUW Foundation 2008, Wellington

"Exposing Trust Opportunity in New Zealand" IIR USA International Trust & Tax Planning Summit 2008, Miami