Assoc Prof Paul Kenny

Dr Paul Kenny
Position/s:Associate Professor
Flinders Business School
Phone: +61 8 82012102
Email:
Location: Law Commerce (3.60)
Postal address: GPO Box 2100, Adelaide 5001, South Australia

Biography

Paul understands taxation law and business.  He is an Associate Professor of Taxation Law and his wine business has vineyards in the beautiful Barossa and Hunter valleys.  Strategically he focuses tax research on the local economy and technology: specialising in the small business sector, the wine industry, the internet and tax reform.  He is a prominent author in the area of small business taxation and the process of tax reform.  Paul's research on wine taxation has an international impact featuring in the British Tax Review.  Paul was heavily involved in the development of the internet as an important communication tool for the Australian taxation industry, and his 1996 internet site, Australian Taxation Index continues to this day.   He is a sought after contributor to tax reform processes.   

He is a regular presenter at national and international tax conferences and published research books and numerous papers in Australian and international journals.  His popular tax text books ie Australian Tax etc have been in publication for 15 years. 

Qualifications

Deakin University
Doctor of Juridical Science (2008)

Deakin University
Masters of Taxation Law (1999)

University of Adelaide
Bachelor of Economics (Majoring in Accounting) (1986)

Honours, awards and grants

Finalist Lexis Nexis Centenary book prize 2013

Flinders Business School Research prize 2012

Vice Chancellors Award for Excellence in Teaching Award 2006

School of Commerce Research prize 2002

School of Commerce Research prize 2001

School of Commerce Research prize 1999

School of Commerce Teaching prize 1998

Ausawards Internet award for Oz Tax, Australian Taxation Index for good contents, visibility and variety, 2000

Key responsibilities

Topic co-ordination and teaching of taxation law at the undergradute and masters level.

Research - primarily into Australian tax reform.

Teaching

Teaching interests

Taxation law

Topic Coordinator:

Topic Lecturer:

Research and supervision

Research interests

small business taxation, wine tax

Supervisory interests

  • Taxation policy

RHD research supervision

Current

Associate supervisor: company tax, ethics (2);

Publications

Books
  • Kenny, P. (2013). Small Business Tax Opportunities. Lexis Nexis, ed. Sydney: Lexis Nexis Butterworth.
  • Kenny, P. (2009). Small Business Tax Reform in Australia. 1st ed. Lambert Academic Publishing, ed. Saarbrucken, Germany: Lambert Academic Publishing. [Link]
Refereed journal articles
  • Kenny, P. (2012). The United Kingdom, an Emerging Leader in Wine Taxation? British Tax Review, 3 pp. 334-350.
  • Kenny, P. (2012). Post implementation reviews of recent Australian tax reform. Journal of The Australasian Tax Teachers Association, 7(1) pp. 79-99. [Link]
  • Kenny, P. (2010). Legislative design and tax reform. Australian Tax Forum, 25(2) pp. 179-212.
  • Kenny, P. (2009). Indirect taxation of wine: an international comparison. Journal of The Australasian Tax Teachers Association, 4(1) pp. 155-180.
  • Kenny, P. (2008). The 1999 review of business taxation: should we fast track small business tax reform? Revenue Law Journal, 18(1) pp. 138-167. [Link]
  • Kenny, P. (2008). Tax accounting concessions for small business: one small step for small business. Journal of The Australasian Tax Teachers Association, 3(2) pp. 226-250. [Link]
  • Kenny, P. (2006). The non commercial loss restrictions: a very blunt instrument for micro business. Australian Tax Forum, 21(3) pp. 573-598.
  • Kenny, P. (2005). Australia's capital gains tax discount: more certain, equitable and durable? Journal of The Australasian Tax Teachers Association, 1(2) pp. 38-109.

Show all publications

Books
  • Kenny, P. (2013). Australian Tax 2013. Sydney: Lexis Nexis.
  • Kenny, P. (2013). Concise Tax Legislation 2013. Sydney: Lexis Nexis.
  • Kenny, P. (2013). Small Business Tax Opportunities. Lexis Nexis, ed. Sydney: Lexis Nexis Butterworth.
  • Kenny, P. (2012). Australian Tax 2012. Sydney: LexisNexis Butterworths.
  • Kenny, P. (2012). Concise Tax Legislation 2012. sydney: LexisNexis Butterworths.
  • Kenny, P. (2011). Australian Tax 2011. 8th ed. Sydney: LexisNexis.
  • Kenny, P. (2011). Concise Tax Legisaltion 2011. 7th ed. Sydney: LexisNexis.
  • Kenny, P. (2010). Australian Tax 2010. 7th ed. Lexis Nexis, ed. sydney: LexisNexis.
  • Kenny, P. (2010). Concise Tax Legislation 2010. Sydney: LexisNexis.
  • Kenny, P. (2009). Australian Tax 2009. 6th ed. Chatswood, NSW: LexisNexis Butterworths.
  • Kenny, P. (2009). Concise Tax Legislation 2009. Lexis Nexis, ed. Sydney: LexisNexis Butterworths.
  • Kenny, P. (2009). Small Business Tax Reform in Australia. 1st ed. Lambert Academic Publishing, ed. Saarbrucken, Germany: Lambert Academic Publishing. [Link]
  • Kenny, P. (2008). Australian tax 2008. 5th ed. Chatswood, NSW: LexisNexis Butterworths.
  • Kenny, P. (2008). Concise tax legislation 2008. Chatswood, NSW: LexisNexis Butterworths.
  • Kenny, P. (2007). Australian Tax 2007. 4th ed. Chatsworth, NSW: LexisNexis Butterworths.
  • Kenny, P. (2006). Australian tax 2006. 3rd ed. Chatswood, NSW: LexisNexis Butterworths.
  • Kenny, P. (2005). Australian Tax 2005. 2nd ed. Chatswood, NSW: LexisNexis Butterworths.
Refereed journal articles
  • Kenny, P. (2012). Post implementation reviews of recent Australian tax reform. Journal of The Australasian Tax Teachers Association, 7(1) pp. 79-99. [Link]
  • Kenny, P. (2012). The United Kingdom, an Emerging Leader in Wine Taxation? British Tax Review, 3 pp. 334-350.
  • Kenny, P. (2010). Legislative design and tax reform. Australian Tax Forum, 25(2) pp. 179-212.
  • Kenny, P. (2009). Indirect taxation of wine: an international comparison. Journal of The Australasian Tax Teachers Association, 4(1) pp. 155-180.
  • Kenny, P. (2008). Tax accounting concessions for small business: one small step for small business. Journal of The Australasian Tax Teachers Association, 3(2) pp. 226-250. [Link]
  • Kenny, P. (2008). The 1999 review of business taxation: should we fast track small business tax reform? Revenue Law Journal, 18(1) pp. 138-167. [Link]
  • Kenny, P. (2006). The non commercial loss restrictions: a very blunt instrument for micro business. Australian Tax Forum, 21(3) pp. 573-598.
  • Kenny, P. (2005). Accounting principles and taxation rules for small business: the impact of Ralph. Journal of The Australasian Tax Teachers Association, 1(1) pp. 79-94.
  • Kenny, P. (2005). Australia's capital gains tax discount: more certain, equitable and durable? Journal of The Australasian Tax Teachers Association, 1(2) pp. 38-109.
  • Kenny, P. (2004). Montgomery: implications for Eisner and Myer. Flinders Journal of Law Reform, 7(2) pp. 243-259. [Link]
  • Kenny, P. (2002). A 'simplified tax system' for small business. Taxation Specialist, 6(1) pp. 36-43.
  • Kenny, P. (2002). The grapes of wrath: GST and food. Journal of Australian Taxation, 5(1) pp. 136-148.
  • Kenny, P. (2001). Capital Gains Taxation for New Zealand: Fairer and More Efficient. New Zealand Journal of Taxation Law and Policy, 7 pp. 265-290.
Refereed conference papers
  • Kenny, P. (2014). Small business tax concessions down under. In N Delener, ed. Globalizing business. new York: Global Business and Technology Association. Global Business and Technology Association conference. Helsinki. Jul 2013, pp. 471-478.
  • Kenny, P. (2012). Assessing Teaching Innovations: Meeting the Online Threat. In The Changing Nature of Accounting Education: Compliance, Governance and Accountability. Melbourne, VIC: RMIT. The RMIT Accounting Educators' Conference. Melbourne, VIC. Nov 2012. [Link]
  • Kenny, P. (2012). Innovations in Teaching International Business Students. In N Delener, L Fuxman, FV Lu & S Rodrigues, ed. Mapping the global future: evolution through innovation and excellence. New York, USA: Global Business and Technology Association. Global Business and Technology Association Annual Conference. New York, USA. Jul 2012, pp. 367-373. [Link]
  • Kenny, P. (2011). Team Based Learning and the Performance of Accounting Undergraduates. In The RMIT Accounting Educators' Conference. Melbourne: RMIT. The RMIT Accounting Educators' Conference. Melbourne. Nov 2011. [Link]
  • Kenny, P. (2010). Global Wine Taxation: South Africa, Australia and France, a Comparison. In N Delener, ed. Generating innovative solutions to recurring problems in the Global Business Environment. South Africa: Global Business and Technology Association. Global Business and Technology Association Annual conference. South Africa. Jul 2010.
  • Kenny, P. and Demosthenous, M. (2009). Wayward bullets: more small business tax concessions. In 2009 Accounting and Finance Association of Australia and New Zealand conference. Adelaide, SA: Accounting and Finance Association of Australia and New Zealand. 2009 Accounting and Finance Association of Australia and New Zealand conference. Adelaide, SA. Jul 2009, pp. 1-24. [Link]
  • Kenny, P. (2008). Quarantining small business income tax losses: a competitive disadvantage for small business. In Proceedings of the SME - Entrepreneurship Global Conference 2008. Melbourne, Vic: Monash University. SME - Entrepreneurship Global Conference. Melbourne, VIC. Jul 2008.
  • Kenny, P. (2008). The small business entities concessions: snakes and ladders for small business. In Proceedings of the SME Entrepreneurship Global Conference 2008. Melbourne, VIC: Monash University. SME Entrepreneurship Global Conference 2008. Melbourne, VIC. Jul 2008.
  • Kenny, P. (2002). Ralph's 'Simplified tax system' : a small business perspective. In Small enterprise : accessing the global economy : proceedings of the 15th conference of the Small Enterprise association of Australia and New Zealand. Adelaide, SA: SEAANZ. Small enterprise : accessing the global economy : the 15th conference of the Small Enterprise association of Australia and New Zealand. Adelaide, SA. Sep 2002.
  • Kenny, P. (2002). Restricting the deductibility of losses from non-commercial activities: Helping or hindering small business? In Small enterprise : accessing the global economy : proceedings of the 15th conference of the Small Enterprise association of Australia and New Zealand. Adelaide, SA: SEAANZ. Small enterprise : accessing the global economy : the 15th conference of the Small Enterprise association of Australia and New Zealand. Adelaide, SA. Sep 2002.
  • Kenny, P. (2001). Australian Taxation and Ethics: Colonisation to Costello-risation. In Provis, C, ed. Australian Taxation and Ethics: Colonisation to Costello-risation. Adelaide, SA: AAPAE. Australian Association for Professional and Applied Ethics (AAPAE) 8th Annual Conference. Adelaide, SA. Sep 2001.
Journal articles
  • Kenny, P. (2002). Australia's simplified tax system for small business: is it any simpler? Tax Notes International, 26(12) pp. 1405-1416.
Conference publications
  • Kenny, P. (2013). A sensible tax system. In Society of Legal Scholars annual conference. Uk: Society of Legal Scholars. Society of Legal Scholars annual conference. Scotland. Sep 2013.
  • Kenny, P. (2013). An Impossible Dream in a Global Financial Crisis. In American ine Economists Association annual Conference. New York: American ine Economists Association. American ine Economists Association Conference. Jun 2013.
  • Kenny, P. (2013). Meeting the online competition for undergraduate tax law students Innovate or Detonate? In 25th Australasian Tax Teachers Association National Conference. Sydney: Australasian Tax Teachers Association. Australasian Tax Teachers Association. Auckland New Zealand. Jan 2013.
  • Kenny, P. (2012). Assessing the impact of Team Based Learning and the Examination Performance of Undergraduate Taxation Law Students. In 24th Australasian Tax Teachers Association National Conference. Sydney: Australasian Tax Teachers Association. Australasian Tax Teachers Association. Sydney. Jan 2012.
  • Kenny, P. (2012). The Mirrlees Review and Henry Review on small business tax concessions. In Society of Legal Scholars annual conference. England: Society of Legal Scholars. Society of Legal Scholars annual conference. Bristol, Enkland. Sep 2012.
  • Kenny, P. (2012). The Henry Review on small business tax concessions: Same script, same soap opera. In Queensland Tax Researchers' Symposium. Cairns: Queensland Tax Researchers association. Queensland Tax Researchers' Symposium. Jul 2012.
  • Kenny, P. (2011). Strategies for tax teaching: A Teams Based Approach. BrisbaneQueensland Tax Researchers' Symposium Griffith University. Jul 2011.
  • Kenny, P. (2011). The Ralph and Henry Reviews' A Comparative Analysis. Cambridge USociety of Legal Scholars annual conference. Cambridge University.
  • Kenny, P. (2011). Italy's Wine Excise and Australia's Wine Equalisation Tax. Australasian Tax Teachers Association National Conference. Melbourne. Jan 2011.
  • Kenny, P. (2010). Indirect Taxation of Wine: An International Comparison. In Annual Tax Research Network conference. Tax Research Network. Annual Tax Research Network conference. Bangor, Wales. Sep 2010.
  • Kenny, P. (2010). The Ralph and Henry Reviews: A comparative analysis. In 22nd Australasian Tax Teachers Association National Conference, Sydney: Australasian Tax Teachers Association. 22nd Australasian Tax Teachers Association National Conference. Sydney. Jan 2010.
  • Kenny, P. (2009). Shiraz, Sauvignon and Champagne: The Old and New Wine Nations and Indirect Tax. In 21st Australasian Tax Teachers Association National Conference. Sydney: Australasian Tax Teachers Association. 21st Australasian Tax Teachers Association. Canterbury, NZ. Jan 2009, pp. 1-24.
  • Kenny, P. (2008). The small business entities income tax accounting concessions: taxation 'deja vous' In Proceedings of the 20th Australasian Tax Teachers' Association Conference. Hobart, TAS: Australasian Tax Teachers Association. Tax: the devil's in the detail: 20th Australasian Tax Teachers' Association Conference. Hobart, TAS. Jan 2008. [Link]
  • Kenny, P. (2007). A Partial Analysis of the 1999 Ralph Report: The Good, the Bad and the Ugly. In Annual Australasian Tax Teachers Association Conference 2007: The Pursuit of Simplicity - Simply Impossible. Australasian Tax Teachers Association National Conference. 19th Australasian Tax Teachers Association National Conference. Brisbane, QLD. Jan 2007, pp. 1-55.
  • Kenny, P. (2006). Classifying Business Model Research According to a Business Model Research Schema. In eValues: 19th Bled eConference Program. eValues: 19th Bled eConference. Bled, Slovenia. Jun 2006.
  • Kenny, P. (2005). Australia's non commercial loss restrictions for small business. In Society of Legal Scholars annual conference. GlasgowSociety of Legal Scholars annual conference. University of Strathclyde, Glasgow, Scotland. Sep 2005.
  • Kenny, P. (2005). Capital Gains Tax Exemptions in Australia and New Zealand: Rationale and Reality. In David White, ed. 17th Annual Australasian Tax Teachers Conference 2005. Wellington: Victoria University Press. Australasian Tax Teachers Association National Conference. Wellington University. Jan 2005.
  • Kenny, P. (2004). The Ralph report and capital gains tax reform. In Proceedings of the 16th Australasian Tax Teachers Association Conference. Adelaide, SA: Flinders University. 16th Australasian Tax Teachers Association Conference.
  • Kenny, P. (2003). Accounting principles and taxation rules for small business : the impact of Ralph. In 15th Annual Australasian Tax Teachers Conference Papers 2003. Wollongong, NSW: Australasian Tax Teachers Association. 15th Annual Australasian Tax Teachers Conference 2003. Wollongong, NSW. Jan 2003.
  • Kenny, P. (2003). A review of the 1999 Australian Capital Gains Tax Reforms. In TRN 2003 Conference Proceedings. Oxford, UK: Tax Research Network. Oxford Tax Research Network Conference 2003. Oxford, UK. Mar 2003.
  • Kenny, P. (2001). Accruals Capital Gains Tax. In Accruals Capital Gains Tax. Australasian Tax Teachers Conference. Sydney, NSW. Feb 2001.
Other public research outputs
  • Kenny, P. (2007). Concise Tax Legislation 2007.
  • Kenny, P. (2007). Australian tax 2007.
  • Kenny, P. (2006). Editor. LexisNexis concise tax legislation 2006. Chatswood, NSW: LexisNexis Butterworths.
  • Kenny, P. (2006). Division 35 ITAA 1997, the small business non commercial loss restrictions: room for further reform. Australasian tax teachers association conference program 2006, pp. 1-18. [Link]
  • Kenny, P. (2005). selected by Paul Kenny. LexisNexis concise tax legislation 2005. Chatswood, NSW: LexisNexis Butterworths.
  • Kenny, P. and McKerchar, M. (2005). Journal of Australasian Tax Teachers Association. Journal of Australasian Tax Teachers Association. 2 ed. Sydney: Australasian Tax Teachers Association. 1 pp. 1-502.
  • Kenny, P. (2003). Understanding Australian Tax 2003. Adelaide, SA: LEXISNEXIS.

Show selected publications

Professional and community engagement

Member editorial board - Journal of Australasian Tax Teachers Association

Member and Past President of the Australasian Tax Teachers Association 2005-2007

Chartered Tax Adviser, Tax Institute

Member, Australian Law Teachers Association

Member, Australasian Tax Teachers Association

Member, Society of Legal Scholars, UK

Member, Taxation Research Network, UK

Member, America Wine Economists Association, USA

Expertise for media contact

  • Taxation and The Internet
  • Taxation Policy

Subject/s

  • Internet
  • Taxation


inspiring achievement