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 – 20/12/24 – Adrian Cartland: Is Crypto Gambling?
Last week we began the final step of comparing gambling analogies to cryptocurrency. Now we continue the discussion with a focus on application to crypto. Led by Adrian Cartland. Required Reading: Carlill v Carbolic Smoke Ball Co (1892) 2 QB 484 Crypto and...
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.
Proposed Sessions
Proposed Upcoming Tax Training Cases
For the past 12 months we have been on a thematic arc considering the meaning of "apply" in relation to trust income and capital. This has centred around Fischer v Nemeske Pty Ltd [2016] HCA 11 and the cases leading up to it. Prior to that the arc was on the nature of...
Past Sessions
Tax Training – 13/12/24 – Adrian Cartland: Is Crypto Gambling?
We are continuing on with our exploration of whether cryptocurrency is gambling. The simple answer can be determined by asking any 19 year old with a phone what they intend to achieve from purchasing cryptocurrency; they treat it like gambling. Of course...
Tax Training – 06/12/24 – David Marks KC: Legal Ethics and Trustee Conflicts: Lambie Trustee v Addleman (NZ)
We are going to consider trustees right of reimbursement for cost of legal fees incurred, legal professional privilege of the trustee, rights of beneficiaries to obtain copies of legal advice obtained by the trustees and fiduciary duties of the trustee. This will be...
Tax Training – 29/11/24 – Adrian Cartland: Carbolic Smokeball, Wagers and Cryptocurrency
We are going to examine the nature of a wagering contract and the contractual and taxation implications of each stage of the contract. Overall this is with a mind to considering whether the best characterisation cryptocurrency is as the game of chance upon which...
Tax Training – 22/11/24 – Adrian Cartland: Whether a gift in a Will of “money” includes the chose in action between banker and customer.
Manning v Purcell - Whether a gift in a Will of "money" includes the chose in action between banker and customer. With Foley v Hill we have seen the classic position that money deposited with a bank is no longer money but is instead a chose in action between banker...
Tax Training – 15/11/24 – Brooke Willshire: Hamersley v Forge
The session will explore the interaction of set-off under the Corporations Act 2001 (Cth) and at general law and equity in insolvency. Specifically, it will examine whether s 553C of the Corporations Act exclusively governs set-off in insolvency, excluding any...
Tax Training – 8/11/24 – Adrian Cartland: You Don’t Have Money In the Bank – Foley v Hill
No, you don't have money in the bank. And not just because you spent it all. What you actually have is a chose in action between banker and customer. Unless of course your bank consists of little more than a locked box in which to store your loot. Foley v Hill sets...
Tax Training – 1/11/24 – Dr Campbell Rankine: Money and Payment – Day and Dent Constructions
This is the sign you were waiting for to come to Tax Training! For the last 2 years the overarching theme has been trust distributions and the nature of a beneficiary's interest in a trust. For now we have explored the matters of interest. Therefore we will be...
Tax Training – 18/10/24 – Dr Campbell Rankine: Oswal
Today we explored whether a separate trust had been established under Oswal. Â Notwithstanding the occurrence of CGT Event E1 the Court does not appear to have held that there is a separate for trust law purposes. Â This accords with the famous paragraph 48 in Buckle...
Tax Training – 11/10/24 – Dr Campbell Rankine: Oswal
After a long and interesting discussion on fungibles, money and absolute entitlements we have yet to complete Oswal. Therefore we will continue on again in this week’s tax training led by Dr Campbell Rankine.  Required Reading: Oswal Mind Map - Oswal v C of T [2013]...
Tax Training – 04/10/24 – Dr Campbell Rankine: Oswal and Subdivision 115-C Specific Entitlement
After an interesting series of tangential discussions on what constitutes a new trust Dr Campbell Rankine will again lead the discussion on Oswal and when a new trust is created, settled or resettled. We will continue our discussion on present entitlement, absolute...
Contact us
0428 053 647
PO Box 6433, Halifax Street, SA 5000
Level 12, 431 King William Street, Adelaide SA 5000