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 new online world of our clients
Abstract:This video covers: Where are online transactions completed? Broad consideration of residency in the corporate and noncorporate context How to effect payments Signing documents online....
What Does AI Understand About The Future of Tax Preparation And Compliance?
What does AI understand about the future of tax preparation and compliance? I asked ChatGPT to generate an image of an accountant who is diligent with preparing his tax returns for his clients. Here is what I got. Then I asked for greater tax compliance "Here is the...
AI Hallucinated Citations Have Been Used In a UK Tax Case
AI hallucinated citations have been used in a UK tax case. The headnotes promise a wild ride "appellant relied on case law which could not be found on any legal website – whether cases generated by artificial intelligence such as ChatGPT – yes, case law invented and...
ATO Decentralised Finance And Wrapping Crypto
On 9th November 2023 the ATO has released web guidance in relation to decentralised finance and wrapping crypto transactions. I presented the below example over a year ago at seminars for The Tax Institute, private clients, and in submissions to Treasury. The ATO has...
ChatGPT For Lawyers
ChatGPT For Lawyers “The first thing we do, lets [replace] all the lawyers”Another day, another prediction that Artificial Intelligence (“AI”), is going to replace lawyers. As a lawyer who has been building AI for nearly 10 years it seems proper comment. In summary,...
Why I Hate Your Sub-Trust
There is a certain type of sub-trust over income that many trust deeds purport to create, and which the Federal Commissioner purports to allow. This is where a trust is established over the income distributed from another trust. This is problematic for the reasons...
Should We Be 50% Amish?
In my view, humans have the potential to always be superior to robots in contextual reasoning, lateral thinking, judgment, advocacy, and morality. This does not mean that every human is better than every robot in relation to each of those. Instead, humans as a...
Should Code be Property?
Computer code underpins the technology in our modern environment. It is often a form of property, being the copyright of the authors. But besides from that, could code become its own form of separate property?Digital AssetsIf you write a computer program, as the...
Can ChatGPT Replace Lawyers
ChatGPT is the talk of Twitter and the legal tech sphere. Everyone is posting the interesting conversations that they have had, followed shortly by predictions of how ChatGPT will replace this and that task. There are apparently hundreds of people in legal tech using...
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