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
The Problems with NSW’s Generative AI Practice Note
The Problems with NSW's Generative AI Practice Note The NSW Chief Justice has recently issued SC Gen 23 – Use of Generative Artificial Intelligence ("Gen AI"). However, the main problem with this Practice Note becomes apparent through a simple example: opening a Word...
Can Chat GPT Replace Adrian’s Poetry?
Can Chat GPT Replace Adrian’s Poetry? One of the amusing uses of LLMs like Chat GPT is to write in another person’s style. This includes writing poetry. Adrian has put his effort into drafting a Christmas tax poem. In considerably less time, ChatGPT drafted its...
Fischer v Nemeske – Part Three: Dissenting Judgements. Kiefel and Gordon J
Fischer V Nemeske: The Dissenting Judgements - Part 3 Kiefel J's Dissent This is the final part of my three part series commenting on Fischer V Nemeske, specifically the dissenting judgements. Kiefel J considered that for the capital to be applied, and the...
Fischer v Nemeske – Part Two: Gageler
Analysis of Fischer v Nemeske: Gageler J's Judgement Continuing on from part one of the discussion on Fischer v Nemeske, in which the conventional view of present entitlement and the controversial majority judgement of French CJ and Bell was discussed....
Fischer v Nemeske – Part One: French CJ and Bell J
Present Entitlement and Fischer V Nemeske - Part 1 This is part 1 of my three-part series commenting on present entitlement and Fischer V Nemeske. To understand the effect of a resolution to make a beneficiary presently entitled to a sum, with a clear...
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...
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