Refereed Journal Articles
2009
KEATING, M.,
‘Can you keep a secret? The obligation of secrecy and right to disclose taxpayers' information‘, Australian Tax Review, 28, 3, 135-160.
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2009
KEATING, M.,
‘Deductibility of UOMI and interest on funds borrowed to pay tax‘, NZ Tax Planning Report, 6, 1-6.
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2009
KEATING, M.,
‘NZ's Tax Disputes Procedure - Proposals for Reform‘, Taxation Today, 21, 31-40.
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2009
KEATING, M.,
‘'NZ's Tax Disputes Procedure - Taxpayers Rights‘, Taxation Today, 20, 31-39.
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2009
KEATING, M.,
‘NZ's Tax Disputes Procedure - Time for a Change‘, Taxation Today, 19, 32-40.
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2009
KEATING, M.,
‘Supreme Court Lays Down Tax Avoidance Law for First Time‘, NZ Tax Planning Report, 1, 1-9.
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2009
KEATING, M.,
ELLIFFE, C.,
‘Tax Avoidance-Still Waiting for Godot?‘, NZ Universities Law Review, 23, 3, 368-392.
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2009
KEATING, M.,
MACLAREN, K.,
‘The Settlement of Tax Disputes: The Commissioner is able but not willing‘, NZ Journal of Taxation Law and Policy, 15, 1-29.
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2008
KEATING, M.,
‘New Zealand's Tax Dispute Procedure -Time for a Change‘, New Zealand Journal of Taxation Law & Policy, 14
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2008
KEATING, M.,
‘Tax Consequences of Tranz Rail Insider Trading Settlement‘, New Zealand Business Law Quarterly, 14
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2007
KEATING, M.,
‘A Unified Theory of Tax Avoidance‘, New Zealand Tax Planning Report, No 4 Nov 2007, p 1 - 8 .
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2007
KEATING, M.,
‘New Teeth for Tax Avoidance‘, New Zealand Tax Planning Report, No 3 July 2007, p 1 - 6.
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2007
KEATING, M.,
‘Tax Consequences of Employment Court Rulings in Employee/Contractor Cases‘, New Zealand Business Law Quarterly, 13, p 115 - 120.
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2007
KEATING, M.,
‘Use of Commissioner's Powers During Litigation‘, New Zealand Journal of Taxation Law & Policy, 13, p 195 - 209.
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2006
KEATING, M.,
‘Calculating GST Adjustments - the way forward?‘, New Zealand Tax Planning Report, No 2 April 2006, p 9 - 13.
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2005
KEATING, M.,
‘Deemed Acceptance of Taxpayers' Notice of Proposed Adjustment‘, New Zealand Journal of Taxation Law & Policy , 11, p 397 - 406.
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1998
KEATING, M.,
‘Thats Entertainment‘, NZ Journal of Taxation Law & Policy, Brookers Vol 4, June
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1997
KEATING, M.,
‘If you dont use it you loose it‘, NZ Journal of Taxation Law & Policy, Brookers Vol 3, November
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1998
KEATING, M.,
‘Business Law Handbook‘, CCH
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2009
KEATING, M.,
‘Anti-Abuse: VAT / GST v Direct Taxation‘ In: Michael Lang, Peter Melz and Eleonor Kristoffersson (ed.), Value Added Tax and Direct Taxation., Amsterdam, IBFD, 443-481.
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2009
KEATING, M.,
‘Goods & Services Tax‘ In: Mark J Greening (ed.), New Zealand Taxation, Principles, Cases and Questions, New Zealand, Thomson Brookers, 887-964.
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2009
KEATING, M.,
‘Anti-abuse: VAT/GST vs. direct taxation‘, International Network for Tax Research (INTR), Vienna, Australia, 26-28 March 2009
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2009
KEATING, M.,
‘Judicial Review of Tax Assessments in Australasia Hits a Dead End‘, Australian Law Teachers' Association (ALTA), Australia, 5-8 July 2009
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2008
KEATING, M.,
‘Developments in Tax Disputes - Time for a Change‘, NZICA Tax Conference, Oct 2008, Christchurch
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2007
KEATING, M.,
‘Can you keep a secret? A review of the Commissioner's obligations of Secrecy‘, NZICA Tax Conference, Oct 2007, Auckland
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2006
KEATING, M.,
LENNARD, M.,
MACALLISTER, C.,
‘Managing Disputes with IRD‘, Nov 2006, NZICA National Roadshow
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2010
KEATING, M.,
‘Low-tax threshold fairest option for all‘, NZ Herald, 1 February 2010
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2009
KEATING, M.,
‘Big banks face $2.4b bill from the taxman‘, NZ Herald, 17 July 2009
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2009
KEATING, M.,
‘BNZ's $645m defeat sets NZ tax record‘, NZ Herald, 17 July 2009
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2009
KEATING, M.,
ELLIFFE, C.,
‘Tax Avoidance and the Supreme Court‘, Commercial Law Public seminar, University of Auckland Business School, 29 June 2009
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2008
KEATING, M.,
‘Trusts here to stay‘, The Independant, 27 November 2008
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