Articles and Conference Papers 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

  • "Pre-Nuptial Agreements: International Problems" [2001] NZLJ 265

  • "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.

  • "Trust Administration - transition points and current practice" NZLS webinar (with Ken Lord), 2017.

  • "Some Thoughts on Future Reforms:  Merging Third Sector Entities" Charity Law Association, 2018, Wellington.

  • “Trusts, Tax, and Domestic Violence” Legalwise Webinar (with Nicola Keating), 2020.