This is part one based on a transcript from ‘Legal Technology: Risk and Regulation’ video of my three-part series commenting on different views on and between technologists and lawyers in legal regulations. This first part of the series reviews existing...
This is the last part of my three-part series commenting on Draft Taxation Ruling TD 2018/D3. In this article, I will focus on the CGT and TD 2018/D3. The previous parts of the series explained the differences between No New Trust View and New Trust View. WHY A NEW...
This is part 2 of my three-part series commenting on Draft Taxation Ruling TD 2018/D3. In this article, I will focus on the New Trust View and its consequence, and the last part of the series will be dedicated to discussing CGT and TD 2018/D3. The first part of the...
This is part 1 of my three-part series commenting on Draft Taxation Ruling TD 2018/D3. In this article, I will focus on No New Trust View and will explain why, in my opinion, No New Trust View is an error. The second part will focus on the New Trust View and its...
The arrival of TD 2018/D3 on Trust Splitting disrupts the pleasant calm around trust variations since TD 2012/21 when the ATO seemed to throw its hands in the air post-Clark and say that almost anything done in accordance with powers under a trust deed is not a...
On October 25, 2017, Sophia became the first robot in history to be a full citizen of Saudi Arabia. First of all, let’s assume there is actual citizenship granted, and it is not just a marketing stunt. And so we look at what happens if we create such legal...
