Tax Training
About 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 from over a dozen 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. You receive 1 CPD Point for attendance.
Typically, we discuss one case per week. The nature of the discussion is not predictable (indeed the best parts are often tangential discussions) and sometimes the case may be extended across multiple weeks. The cases chosen for discussion are either part of deep dives down particular topics (eg the nature of a beneficiary’s interest in a trust) or novel judgments as they are arise. Accordingly, while there is an overarching narrative the subject for the next week can only be truly finalised one week in advance. Sometimes topics are set in advance (particularly when the discussion leader is from interstate) and the narrative will flow around that set session.
We consider black letter law. Accordingly, Tax Training is suitable for both private practitioners and officers of the revenue as we ultimately have the same aim: to ensure that taxpayers pay the correct amount of tax.
If you would like to attend a particular week, please RSVP below on this page using the form before the event with your coffee/tea order and we will have it waiting for you when you arrive. Alternetively you can email our office manager Pamelia. Places will be secured by the first responders. Unfortunately, due to the nature of the discussions, they are in-person only. There is no cost to the trainings.
There is a mailing list to join if you would like to be alerted to the Tax Training topics on a week-to-week basis.
Upcoming Sessions
Tax Training – 09/10/2026 – Adrian Cartland: Minimum Tax and the New Restructure Rollover
Last week we considered discretionary partnerships, absolutely entitled trusts and the trustee duties involved in making those structures work. This week we turn to the proposed rollover: how can an existing discretionary trust move into a different structure?...
How to attend
Fill out the form to the right by adding in your name, email address, name and date of the event you will be attending and what drink you would like to have.
Tax Training Attendance Form
Cartland Law’s Tax Training Notification List
Subscribe to the Tax Training Email List to recieve an email each Friday afternoon notifiying you about the Tax Training session for the following week, plus reading and preparation materials.
Cartland Law’s Tax Training Notification List
Subscribe to the Tax Training Email List to recieve an email each Friday afternoon notifiying you about the Tax Training session for the following week, plus reading and preparation materials.
Past Sessions
Tax Training – 02/10/26 –Adrian Cartland: Minimum Tax, Discretionary Partnerships and Absolutely Entitled Trusts
This week we will continue our examination of the exposure draft legislation for the proposed 30% minimum tax on discretionary trusts. Last session we considered the proposed definition of "fixed trust" in s 272-65. We could not agree on how to read it, but on either...
Tax Training – 25/09/2026 – Adrian Cartland & Dr Campbell Rankine: Minimum Tax on Discretionary Trusts
This week we will continue our detailed examination of the exposure draft legislation for the proposed 30% minimum tax on discretionary trusts. Last session began with proposed s 101AA and the definition of a minimum tax trust. We considered the exclusion for the...
Tax Training – 11/09/2026 – Adrian Cartland: Minimum Tax on Discretionary Trusts
Treasury has released exposure draft legislation for the proposed 30% minimum tax on discretionary trusts. Consultation closes on 18 September 2026. The legislation also proposes an alternative electable regime. A trustee may nominate the beneficiaries who are to...
Tax Training – 28/08/2026 – Adrian Cartland: Liwszyc v Federal Commissioner of Taxation, BPAY and the Six Moments of a Bank Transfer
A great many tax consequences turn on when a payment is made. A difference of one day can determine the year of a contribution, a deduction or an assessment. That question will arise more often under Payday Super. Since 1 July 2026, superannuation contributions must...
Tax Training – 21/08/2026 – Dr Campbell Rankine: Bills of Exchange
Campbell will provide an overview of Bills of Exchange, including how they are drafted, what they can be used for, and the different requirements involved in completing them. The session will include practical examples to demonstrate how Bills of Exchange are prepared...
Tax Training – 07/08/2026 – Adrian Cartland: Commissioner of Inland Revenue v Ward
This session continues our examination of present entitlement and what it means for a trustee to "apply" trust income. We return to Commissioner of Inland Revenue (NZ) v Ward [1970] NZLR 1, where a trustee resolved that a year's income "be held for the credit of" four...
Tax Training – 24/07/2026 – Adrian Cartland: Commissioner of Inland Revenue v Ward – Applying Trust Income and Present Entitlement
If you want to understand Bendel, you need to understand Ward VIRC. This session continues our work on present entitlement, and looks at what it means for a trustee to "apply" trust income. The text is Commissioner of Inland Revenue (NZ) v Ward [1970] NZLR 1. A...
Tax Training – 10/07/2026 – Richard Lyons: Fortescue Metals, Discrimination and Fiscal Federalism
This session examines Fortescue Metals Group Ltd v The Commonwealth [2013] HCA 34; (2013) 250 CLR 548, the Mining Tax Case, in which a unanimous six‑member Court (French CJ, Hayne, Crennan, Kiefel, Bell and Keane JJ) upheld the validity of the Minerals Resource...
Tax Training – 03/07/2026 – Adrian Cartland: Commissioner of Taxation v Bendel – Present Entitlement and the Separate Trust (Part IV)
This week’s session continues the series on Commissioner of Taxation v Bendel [2026] HCA 18, picking up where last week left off. The focus this week is present entitlement and the separate trust, taken in that order. Come prepared to discuss the following: How...
Tax Training – 26/06/2026 – Adrian Cartland: Commissioner of Taxation v Bendel – Present Entitlement and the Separate Trust (Part III)
This week's session continues the series on Commissioner of Taxation v Bendel [2026] HCA 18, picking up where last week left off. The focus this week is present entitlement and the separate trust, taken in that order. Come prepared to discuss the following: Whether...
Contact us
admin@cartlandlaw.com
0428 053 647
PO Box 6433, Halifax Street, SA 5000
Level 12, 431 King William Street, Adelaide SA 5000