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 is an Associate Professor of Taxation Law at Flinders University. His interests are in taxation policy, capital gains tax, small business taxation, wine taxation and the internet. Prior to joining Flinders University in 1995, Paul worked for the Australian Taxation Office as an Appeals and Advisings Officer, in London for a world top 100 corporation and with tax consulting firms in Adelaide.

Paul is a past President of the Australasian Taxation Teachers Association. He is a regular presenter at national and international tax conferences and has published a number of papers in Australian and international journals. He has also written texts on Australian income taxation and the goods and services tax. He acted as a member of the consultative committee on the tax rewrite in the Taxation Law Improvement Project (1997-98). He provided a submission to Treasury on the Review of Business Taxation (Ralph Report).

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

Vice Chancellors Award for Excellence in Teaching Award 2006 (as part of the financial accounting team, our team leader was Carol Tilt)

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.

Member of the Research committee for the Flinders Business School.

Member of the Research committee for the Faculty of Social and Behavioural Sciences

Teaching

Teaching interests

Taxation law

Topic Coordinator:

Topic Lecturer:

Research and supervision

Research interests

small business taxation, wine tax

Publications

Books
Kenny, P. (2009). Small Business Tax Reform in Australia. 1st ed. Lambert Academic Publishing, ed. Saarbrucken, Germany: Lambert Academic Publishing. [online]. Available from: http://www.amazon.com/Small-Business-Tax-Reform-Australia/dp/3838323661.
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. [online]. Available from: http://www.asb.unsw.edu.au/schools/taxationandbusinesslaw/atta/attajournal/Documents/JATTA2012Vol7No1-Kenny.pdf.
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). The 1999 review of business taxation: should we fast track small business tax reform? Revenue Law Journal, 18(1), pp.138-167. [online]. Available from: http://epublications.bond.edu.au/cgi/viewcontent.cgi?article=1194&context=rlj.
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. [online]. Available from: http://www.atax.unsw.edu.au/atta/jatta/index.htm.
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.

Show all publications

Books
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). Small Business Tax Reform in Australia. 1st ed. Lambert Academic Publishing, ed. Saarbrucken, Germany: Lambert Academic Publishing. [online]. Available from: http://www.amazon.com/Small-Business-Tax-Reform-Australia/dp/3838323661.
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. (2008). Concise tax legislation 2008. Chatswood, NSW: LexisNexis Butterworths.
Kenny, P. (2008). Australian tax 2008. 5th ed. 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. [online]. Available from: http://www.asb.unsw.edu.au/schools/taxationandbusinesslaw/atta/attajournal/Documents/JATTA2012Vol7No1-Kenny.pdf.
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). The 1999 review of business taxation: should we fast track small business tax reform? Revenue Law Journal, 18(1), pp.138-167. [online]. Available from: http://epublications.bond.edu.au/cgi/viewcontent.cgi?article=1194&context=rlj.
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. [online]. Available from: http://www.atax.unsw.edu.au/atta/jatta/index.htm.
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. [online]. Available from: http://search.informit.com.au/fullText;dn=20043786;res=AGISPT.
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. (2012). Assessing Teaching Innovations: Meeting the Online Threat. In The Changing Nature of Accounting Education: Compliance, Governance and Accountability. The RMIT Accounting Educators' Conference. [online]. Available from: http://mams.rmit.edu.au/4nl3trggw0ht.pdf.
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. Global Business and Technology Association Annual Conference. pp. 367-373. [online]. Available from: http://gbata.org/wp-content/uploads/2013/02/GBATA_2012_Reading_Book.pdf.
Kenny, P. (2011). Team Based Learning and the Performance of Accounting Undergraduates. In The RMIT Accounting Educators' Conference. The RMIT Accounting Educators' Conference. [online]. Available from: http://www.rmit.edu.au/redirect?URL=http%3A%2F%2Fmams.rmit.edu.au%2F0wfybe641kaz.pdf.
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. Global Business and Technology Association Annual conference.
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. 2009 Accounting and Finance Association of Australia and New Zealand conference. pp. 1-24. [online]. Available from: http://www.afaanz.org/openconf-afaanz2009/modules/request.php?module=oc_program&action=view.php&id=113.
Kenny, P. (2008). Quarantining small business income tax losses: a competitive disadvantage for small business. In Proceedings of the SME -  Entrepreneurship Global Conference 2008. SME - Entrepreneurship Global Conference.
Kenny, P. (2008). The small business entities concessions: snakes and ladders for small business. In Proceedings of the SME Entrepreneurship Global Conference 2008. SME Entrepreneurship Global Conference 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. Small enterprise?: accessing the global economy?: the 15th conference of the Small Enterprise association of Australia and New Zealand.
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. Small enterprise?: accessing the global economy?:  the 15th conference of the Small Enterprise association of Australia and New Zealand.
Kenny, P. (2001). Australian Taxation and Ethics: Colonisation to Costello-risation. In Provis, C, ed. Australian Taxation and Ethics: Colonisation to Costello-risation. Australian Association for Professional and Applied Ethics (AAPAE) 8th Annual Conference.
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. (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. Australasian Tax Teachers Association.
Kenny, P. (2012). The Henry Review on small business tax concessions: Same script, same soap opera. In Queensland Tax Researchers' Symposium. Queensland Tax Researchers' Symposium.
Kenny, P. (2012). The Mirrlees Review and Henry Review on small business tax concessions. In Society of Legal Scholars annual conference. Society of Legal Scholars annual conference.
Kenny, P. (2011). Italy's Wine Excise and Australia's Wine Equalisation Tax. In Australasian Tax Teachers Association National Conference.
Kenny, P. (2011). Strategies for tax teaching: A Teams Based Approach. In Queensland Tax Researchers' Symposium Griffith University.
Kenny, P. (2011). The Ralph and Henry Reviews' A Comparative Analysis. In Society of Legal Scholars annual conference.
Kenny, P. (2010). Indirect Taxation of Wine: An International Comparison. In Annual Tax Research Network conference. Annual Tax Research Network conference.
Kenny, P. (2010). The Ralph and Henry Reviews: A comparative analysis. In 22nd Australasian Tax Teachers Association National Conference,. 22nd Australasian Tax Teachers Association National Conference.
Kenny, P. (2009). Shiraz, Sauvignon and Champagne: The Old and New Wine Nations and Indirect Tax. In 21st Australasian Tax Teachers Association National Conference. 21st Australasian Tax Teachers Association. 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. Tax: the devil's in the detail: 20th Australasian Tax Teachers' Association Conference. [online]. Available from: http://www.utas.edu.au/business/faculty/ATTA08/pbabstract.html.
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. 19th Australasian Tax Teachers Association National Conference. 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.
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. Australasian Tax Teachers Association National Conference.
Kenny, P. (2005). Australia's non commercial loss restrictions for small business. In Society of Legal Scholars annual conference. Society of Legal Scholars annual conference.
Kenny, P. (2004). The Ralph report and capital gains tax reform. In Proceedings of the 16th Australasian Tax Teachers Association Conference. 16th Australasian Tax Teachers Association Conference.
Kenny, P. (2003). A review of the 1999 Australian Capital Gains Tax Reforms. In TRN 2003 Conference Proceedings. Oxford Tax Research Network Conference 2003.
Kenny, P. (2003). Accounting principles and taxation rules for small business?: the impact of Ralph. In 15th Annual Australasian Tax Teachers Conference Papers 2003. 15th Annual Australasian Tax Teachers Conference 2003.
Kenny, P. (2001). Accruals Capital Gains Tax. In Accruals Capital Gains Tax. Australasian Tax Teachers Conference.
Other public research outputs
Kenny, P. (2007). Concise Tax Legislation 2007.
Kenny, P. (2006). Australian tax 2007.
Kenny, P. (2006). Editor. LexisNexis concise tax legislation 2006.
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. [online]. Available from: http://www.law.unimelb.edu.au/taxgroup/atta-Draft-Program.pdf.
Kenny, P. (2005). selected by Paul Kenny. LexisNexis concise tax legislation 2005.
Kenny, P. and McKerchar, M. (2005). Journal of Australasian Tax Teachers Association (Journal of Australasian Tax Teachers Association). Journal of Australasian Tax Teachers Association, 1, pp.1-502.
Kenny, P. (2003). Understanding Australian Tax 2003.

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

Fellow Taxation Institute of Australia

Member, Australian Law Teachers Association

Member, Australasian Tax Teachers Association

Member, Society of Legal Scholars, UK

Member, Taxation Research Network, UK

Expertise for media contact

  • Taxation and The Internet
  • Taxation Policy

Subject/s

  • Internet
  • Taxation


inspiring achievement