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)

"Taxation of Monetary Awards" in Peter Blanchard (ed) Civil Remedies in New Zealand (2nd edn, Brookers, 2011)


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

"Gift Duty: the forgotten tax" NZICA 2009 Tax Conference, Rotorua

"Clarification or confusion - a practitioner's view of recent cases" Legal Research Foundation Symposium on Tax Avoidance 2011, Auckland

"Helping Settlors from New Zealand" STEP Asia Conference 2011, Singapore

"Legal update: Understanding the legal obligations as a member of the board" NFP Summit 2011, Wellington

"Charities Law and Practice - An Update" STEP Seminar 2013, Auckland

"Tax aspects for charities" at ADLS Seminar "Charity begins at... Perspectives on Charity Law", 2014, Wellington

"Trust Law Reforms" Legalwise Conference, 2014, Wellington

"Commercial Transactions: Some Tax Basics" Legalwise Conference, 2014, Wellington.

"International Tax Issues Affecting Trusts" Legalwise Conference, 2016, Wellington.

 

 


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