Principal Solicitor
Adrian Cartland
About Adrian Cartland
Adrian “the Taxinator” Cartland’s childhood dream was to become a Transformer (like his hero Optimus Prime). Unable to chart a career path from small human child to giant transforming alien robot, and not being good at maths (to the disappointment of the engineers in his family) he decided instead to pursue commercial law. He achieved good grades at University, despite not doing most of his readings, and overloaded subjects so he could skip a couple of years (not doing most of the work frees up a lot of time). His second lowest grade was tax law. Despite his unimpressive tax law exam results, Adrian found himself reading the Master Tax Guide for fun during the holidays and decided that if this was his idea of fun then he is too odd to do a more normal area of law so he is probably stuck in tax. Plus he wasn’t going to do the readings in the other areas anyway.
Adrian then worked at a number of tax law roles in top tier firms as well as boutique tax practices for about ten years, meeting his billable targets on at least a few occasions. It was then that he began thinking about the future of law and developed an interest in legal Artificial Intelligence, mostly in an effort to find a robot to do the work he was too lazy to do. Deciding that it was best to pursue this expensive and time consuming hobby (er, business) while not on someone else’s timesheet he founded his own firm Cartland Law. Now unemployable, he has run the firm for nearly a decade.
Because Adrian knows very little about other, more normal, areas of law, Cartland Law specialises in and only accepts instruction in tax, trusts and technology. While the engineers in Adrian’s family have constructed many things beneficial to society, Adrian has instead created a number of complex tax and trust structures. He has also created Ailira, the Artificially Intelligent Legal Information Research Assistant and thereby partly contributed to the doom of humanity by AI.
He is the Chair of Society of Trust and Estate Practitioners SA, the Chair of The Tax Institutes State Taxes Committee, was Australia’s funniest lawyer in 2007 and holds the Australian record for fastest MMA knockout at 6 seconds. He used some of the material in this bio to meet his wife on Tinder, and has asked for the remainder to be added to his eulogy if he is ever (accidentally) brutally dispatched (by her)
Adrian Cartland’s Articles
Medico Payroll Tax and Payments
Following recent revenue guidance crackdown upon and given amnesty to medical practices who have not been paying payroll tax on contractors, there have been several proposals for a change of practice models in order to not pay payroll tax on the receipts of doctors...
GST, New Residential Premises and the 5 Year Rule
1. There is the possibility to change the nature of newly constructed residential developments from new residential premises which are taxable supplies to non-new residential premises which are input taxed supplies however there will be adjustments to input tax...
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
To view Failed Asset Protection article please click the "read more" button. 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...
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
Notwithstanding that a promissory note is a relatively simple instrument, it may be drawn incorrectly. Examples of this are Re Permewan [26] and Turner v O’Bryan-Turner, [27] both of which involved a “gift and loan back” scheme. A further analysis of these cases is...
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...
Related Party Dealings and R&D Payments
Related party dealings and R&D Payments The necessity for a payment extends to many areas of tax law. One example is the ability to claim R&D expenditure paid to associates. The relevant provision for R&D expenditure is s 355-205 of the Income Tax...
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