Tax, Trust and Technology Lawyers
Specialists
We fix tax problems and resolve tax disputes. We prepare high-level tax documentation for complex structures and transactions as well as dealing with revenue authorities and other parties about those structures and transactions.
We draft and advise on novel and difficult trust deeds and equitable interests, and the boundaries and consequences of trust administration and transactions. We advise upon new technologies and have a deep and technical understanding of how they operate. Our related company Cartland Tech (creator of Ailira) develops legal technology. We have practical experience in automation, systems operation, artificial intelligence, conversation agents and cryptocurrencies. We provide advice and related documents to lawyers, accountants, advisors and businesses. We will typically be engaged as specialists who are part of a broader team of advisors, in a role akin to Counsel.
We do not accept instructions that are outside the areas of tax, trust or technology. We do not do Wills, commercial negotiation, or dispute resolution. We only accept litigation instructions where a tax office is one of the parties. We can comfortably provide services to the clients of other advisors without risk of competition. With our rigid focus we are able to offer a high level of technical ability in our narrow field.
Our Team Members
Adrian Cartland
Joseph Primerano
Llewellyn Wood
Weekly Tax Training
Cartland Law’s Tax Training is held each week from 9 am to 10 am on Friday mornings. We have been holding these Tax Training in some form for over ten years. Originally, they were held for the staff of Dr Campbell Rankine and open to interested parties. Dr Rankine still leads the majority of the sessions.
The format of the tax trainings is a discussion group and not a lecture. They are at an advanced level and intended to delve deep rather than wide.
Newsletter
The Tax, Trusts and Technology Newsletter is a monthly publication with in-depth articles on novel subjects. It also highlights upcoming events and matters of interest. Subscribe if you would like to read fresh ideas and insights on Tax, Trusts and Technology.
Newsletter
The Tax, Trusts and Technology Newsletter is a monthly publication with in-depth articles on novel subjects. It also highlights upcoming events and matters of interest. Subscribe if you would like to read fresh ideas and insights on Tax, Trusts and Technology.
Articles
At Cartland Law we write on novel and creative ideas relating to Tax, Trusts and Technology. We do not write general summaries of legistation, cases or ideas. Nor is this aimed at an intoductory or general level. These articles are (hopefully) interesting evergreen insights by specialists for the enjoyment of lawyers, accountants and other profesionals.
Disneyland Service For Lawyers
Disneyland Service For Lawyers Disneyland promotes itself as the happiest place on Earth. But it is not happy simply because it has a collection of entertaining rides and activities. Any showground might have that. Nor is it the particular intellectual property of...
Sub Trusts – Part 2
Sub Trusts Part 2 1. I have had some interesting discussions regarding the article Why I Hate Your Sub-Trust, and wanted to set out and respond to some comments that have been made. In particular I would like to acknowledge the thoughts of Grahame Young of Francis...
The Accountant Who Was Liable
The accountant who was liable The following is a de-identified summary of a pattern of facts and legal arguments that have occurred to several bookkeepers and accountants. Some of these matters have concluded with the bankruptcy of the accountant involved, and other...
Constructive Payment By Journal Entry
Constructive Payment By Journal Entry The fundamental question is whether a journal entry in an entity’s accounts constitutes a constructive payment under s 11-5, Sch 1 TAA53, and, more broadly, what constitutes a constructive payment. This has been considered in some...
Failed Asset Protection
Failed asset protection Notwithstanding that a promissory note is a relatively simple instrument, it may be drawn incorrectly. Examples of this are Re Permewan26 and Turner v O’Bryan-Turner, 27 both of which involved a “gift and loan back” scheme. A further analysis...
Contributions of Business Real Property to a SMSF Under the Small Business CGT Concessions
A final interesting point relates to whether business real property can be contributed to an SMSF where that contribution is made under the small business CGT concessions. In particular, whether the retirement exemption under Subdiv 152-D ITAA97 which allows a...
Contact us
0428 053 647
PO Box 6433, Halifax Street, SA 5000
Level 12, 431 King William Street, Adelaide SA 5000