Dr John McLaren

LL.B, MBA, LL.M, PhD

Senior Lecturer - Taxation

Dr John McLaren has previously held positions as a Barrister and Solicitor in private practice in the ACT and NSW, Australia. The legal practice handled a wide range of commercial law and litigation matters for small to medium corporations.

John then held a senior management position with the ANZ Bank Limited in their Tax-Effective Finance area involved with investment by the bank in leveraged leases. He also worked as a financial planner with an accounting and financial planning practice in Melbourne being an authorised representative of IOOF.

Prior to joining RMIT in 2003 as a tenured lecturer, he was engaged in taxation consulting in his own Company for medium to large corporations and high net worth individuals. John is the co-author of a number of texts in taxation law, law of investments, cyber law and commercial law.

John has been the co-editor of the Journal of Australian Taxation, a 'B' ranked journal with Keith Kendal from La Trobe University and is now on the editorial board.

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Teaching

  • Taxation Law
  • Corporations Law
  • Commercial Law
  • Law of Investments
  • International Taxation Law
  • International Business Law

Research

  • Taxation reform
  • Taxation of Mining
  • Taxation of Land
  • Foreign Investment in Australia
  • Taxation of International Retirement income

Professional Associations

  • Barrister and Solicitor, High Court of Australia
  • Member of the Australasian Tax Teachers Association
  • Fellow, Tax Institute of Australia

Publications

Refereed journal articles
John McLaren, ‘The Tax Offset for Entrepreneurs – A Critical review of the 25% Tax Offset Concession for Small Business’ (2006) 2(1) Journal of the Australasian Tax Teachers Association, 107.
John McLaren, ‘The Distinction between Tax Avoidance and Tax Evasion has become Blurred in Australia: Why has it happened? (2008) 3(2) Journal of the Australasian Tax Teachers Association, 141.
John McLaren, ‘The OECD’s “harmful tax competition” project: is it international law?’ (2009) 24(3) Australian Tax Forum 423.
John McLaren, ‘Should the International Income of an Australian Resident be Taxed on a Worldwide or Territorial Basis?’ (2009) 4(1) Journal of the Australasian Tax Teachers Association 71
John McLaren, ‘Exchange of Information Agreements with Tax Havens: How Will this Affect the Rights of Non-Resident Taxpayers and Investors? ’ (2010) 5(1) Journal of the Australasian Tax Teachers Association 117.
John McLaren and John Passant, ‘Tax Havens: Do they have a future providing banking and financial services?’ (2010) 1Canberra Law Review.
John McLaren and Pierre Chabal, ‘Given the fact that Australia has had a “Petroleum Resource Rent Tax” since 1987, why should there be any opposition to a “Mineral Resource Rent Tax”?’ (2011) 6(1) Journal of the Australasian Tax Teachers Association 20.
John McLaren, ‘Residential property, Commercial property, Goods and Services Tax and Deregistration: A case study on how the GST law may have been manipulated’ (2011) 10(3) Canberra Law Review 125.
Rebecca Casey, John McLaren and John Passant, ‘Long Service Leave in Australia: An examination of the options for a national long service leave minimum standard’, (2012) Journal of Applied Law and Policy 17.
John McLaren, ‘Petroleum and Mineral Resource Rent Taxes: Could these taxation principles have a wider application? (2012) 10 Macquarie Law Journal 43.
John Passant and John McLaren, ‘The Henry’ Review of Australia’s Future Tax System: Implications for Local Government’, (2012) 17 Local Government Law Journal 243.
John McLaren, ‘The Australian Capital Territory has adopted measures to abolish stamp duty and impose a land tax on all real property: Will this approach be adopted by other States in Australia?’ (2013) 8(1) Journal of the Australasian Tax Teachers Association 101.
John McLaren, ‘A uniform land tax in Australia: What is the potential for this to be a reality post the “Henry Tax Review”?’ (2014) 29(1) Australian Tax Forum 43.
Rhys Cormick and John McLaren, ‘The current retirement system in Australia needs to be more attuned to a mobile international workforce: A case for reform’ (2014) 29(3) Australian Tax Forum 483.
John Passant, John McLaren and Parulian Silaen, ‘Are returns received by householders from electricity generated by solar panels assessable income? (2014) 43(4) Australian Tax Review 263.
John McLaren, ‘The taxation of foreign investment in Australia by Sovereign Wealth Funds: why has Australia not passed laws enshrining the doctrine of sovereign immunity? (2015) 17(1) Journal of Australian Taxation 53
John Passant, John McLaren, Parulian Silaen and Ananda Wickramasinghe, ‘The Asian Development Model and Mining Reforms in Indonesia’ (2015) 9(2) Australasian Accounting, Business and Finance Journal 59.
John McLaren and John Passant, ‘The Mineral Resource Rent Tax has been repealed: Is it now time for a better-designed Resource Rent Tax on all extracted Minerals and Gas?’ (2015) 10(1) Journal of the Australasian Tax Teachers Association 87.
Books
John Williams and John McLaren, 2004, Law of Investments, Thomson/Law Book Company, Sydney ISBN 0455219575
John Mclaren and Melissa Simpson, 2006, Taxation and Company Law Case Book, Pearsons, Sydney, ISBN 0733978010
John McLaren, Melissa Simpson and Mary Toohey, 2008, Law of Investments 2nd Edition, Thomson/Law Book Company, Sydney ISBN 9780455224268
John McLaren, Melissa Naylor and Mary Toohey, 2011, Law of Investments 3nd Edition, Thomson/Law Book Company, Sydney ISBN 9780455228839
Cynthia Coleman, Geoffrey Hart, Sunita Jogarajan, Richard Krever, John McLaren and Kerrie Sadiq,  Principles of Taxation Law, 2008, Thomson/Law Book Company, Sydney ISBN 9780864604712
Cynthia Coleman, Geoffrey Hart, Sunita Jogarajan, Richard Krever, John McLaren and Kerrie Sadiq, Principles of Taxation Law, 2009, Thomson/Law Book Company, Sydney ISBN 9780864606112
Cynthia Coleman, Rami Hanegbi, Geoffrey Hart, Sunita Jogarajan, Richard Krever, John McLaren, Wes Obst and Kerrie Sadiq, Principles of Taxation Law, 2010, Thomson/Law Book Company, Sydney ISBN 9780864606471
Cynthia Coleman, Rami Hanegbi, Geoffrey Hart, Sunita Jogarajan, Richard Krever, John McLaren, Wes Obst and Kerrie Sadiq, Principles of Taxation Law, 2011, Thomson/Law Book Company, Sydney ISBN 9780864606914
Cynthia Coleman, Rami Hanegbi, Geoffrey Hart, Sunita Jogarajan, Richard Krever, John McLaren, Wes Obst and Kerrie Sadiq, Antony Ting, Principles of Taxation Law, 2012, Thomson Reuters, Sydney ISBN 9780864607485
Cynthia Coleman, Rami Hanegbi, Geoffrey Hart, Sunita Jogarajan, Richard Krever, John McLaren, Wes Obst and Kerrie Sadiq, Antony Ting, Principles of Taxation Law, 2013, Thomson Reuters, Sydney ISBN 9780864607782
Cynthia Coleman, Geoffrey Hart, Brett Bondfield, Margaret McKerchar, John McLaren, Kerrie Sadiq and Antony Ting, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions, 2009, Seventh Edition, Thomson/Law Book Company ISBN 9780455226750.
Cynthia Coleman, Geoffrey Hart, Brett Bondfield, Margaret McKerchar, John McLaren, Kerrie Sadiq and Antony Ting, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions, 2011, Eighth Edition, Thomson/Law Book Company ISBN 9780864607089.
Cynthia Coleman, Geoffrey Hart, Brett Bondfield, Margaret McKerchar, John McLaren, Kerrie Sadiq and Antony Ting, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions, 2013, Ninth Edition, Thomson/Law Book Company ISBN 9780864607836.
Eugene Clark, Lynden Griggs, George Cho, Arthur Hoyle and John McLaren, Commercial and Economic Law in Australia (Kluwer Law International, 2013) ISBN 978-9041147103
Eugene Clark, Lynden Griggs, George Cho, Arthur Hoyle and John McLaren, Commercial and Economic Law in Australia, Second Edition, Wolters Kluwer Law International, 2015, ISBN 978-9041160645
Eugene Clark, George Cho, Arthur Hoyle and John McLaren, Cyber Law in Australia, a monograph in the International Encyclopedia of Laws series, Second Edition, Wolters Kluwer Law & Business, 2015, ISBN 978-9041121882
John McLaren (ed), Advanced Taxation Law, 2015, Thomson/Law Book Company ISBN 9780455232652

Conferences

John McLaren, ‘A critical review of the 25 per cent tax offset for entrepreneurs’, Australasian Tax Teachers Association Conference, Melbourne, January 2006.

John McLaren, ‘What does the future hold for Pacific Tax Havens: a critical review of the campaign being mounted against these small nations by the Australian Government and the OECD?’ Le Havre University (France), Groupe de Recherche Identités et Cultures, International Conference, December 8-9th, 2006

John McLaren, ‘Has the distinction between Tax Avoidance and Tax Evasion become blurred: is this simplification or is there another agenda?’  Australasian Tax Teachers Association Conference, Brisbane, January 2007.

John McLaren, ‘The OECD and its campaign against harmful tax competition: Is this international law?’  Australasian Tax Teachers Association Conference, Hobart, January 2008.

John McLaren, ‘Should the international income of an Australian resident be taxed on a worldwide or territorial basis? Australasian Tax Teachers Association Conference, Christchurch, January 2009.

John McLaren, ‘Exchange of Information Agreements with Tax havens: How will this affect the Rights of Non-Resident taxpayers and Investors? Australasian Tax Teachers Association Conference, Sydney, January 2010.

John McLaren, ‘Australia has had a Petroleum Resource Rent Tax’ since 1987: Why the concern about a proposed ‘Mineral Resource Rent Tax’? Australasian Tax Teachers Association Conference, Melbourne, January 2011.

John McLaren, ‘Petroleum and Mineral Resource Rent Taxes: Could these taxation principles have a wider application?’ Society of Legal Scholars, Cambridge, UK, September 2011.

John McLaren, ‘A Uniform Land Tax in Australia: The potential for this to be a reality post the ‘Henry Review’ and its implications for taxpayers? Australasian Tax Teachers Association Conference, Sydney, January 2012.

John McLaren, ‘The ACT has increased land tax for all homeowners and reduced stamp duty: should this approach be adopted by all states in Australia?’ and its implications for taxpayers’? Australasian Tax Teachers Association Conference, Auckland, New Zealand, January 2013.

John McLaren, ‘The taxation of foreign investment in Australia by Sovereign Wealth Funds and the doctrine of sovereign immunity? Seminar and Policy Dialogue on enhancing the investment environment within APEC and ASEAN, Beijing, China, September 2013.

John McLaren, ‘The taxation of foreign investment in Australia by Sovereign Wealth Funds: why has Australia not passed laws enshrining the doctrine of sovereign immunity?’ Australasian Tax Teachers Association Conference, Brisbane, January 2014.

John McLaren, ‘The MRRT has now been abolished: Is it now time to design a new and better resource rent tax for all minerals?’  Australasian Tax Teachers Association Conference, Adelaide, January 2015.

 

Grants

2012, Faculty of Business, Government and Law, University of Canberra - $2,300 to prepare an ARC linkage grant application with the University of NSW, UTS and the Local Government Association.

2011, AusAid - $2000 to conduct research on Islamic Banking and Finance taxation and its implication for Australia. Presentation to Iraqi Taxation Officials.

2011, Australian Local Government Association - $15,000 to prepare a report on the ‘Henry Tax Review’ and its implications for local government.

2010, Faculty of Law, University of Canberra - $6,500 to conduct research on the Mineral Resource Rent Tax including a visit to the OECD in Paris.

 

Dr John McLaren

Contacts

T: 08 8946 8814
E: john.mclaren@cdu.edu.au

Business School
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