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New “Lawyer Flexitime” Lets Staff Work Whenever They’re Already Miserable 

New “Lawyer Flexitime” Lets Staff Work Whenever They’re Already Miserable 

New “Lawyer Flexitime” Lets Staff Work Whenever They’re Already Miserable  3 December 2025 ISSUE NO. 5 SYDNEY — In a bold step toward modern workplace reform, Cartwright & Dull LLP this week proudly announced the introduction of “Lawyer Flexitime,” a program...
Government Employee So Busy They Don’t Even Have Time For Standard 90-Minute Lunch Break

Government Employee So Busy They Don’t Even Have Time For Standard 90-Minute Lunch Break

Government Employee So Busy They Don’t Even Have Time For Standard 90-Minute Lunch Break 26 November 2025 ISSUE NO. 4 Chaos has erupted in the Department of Administrative Processing this week, after one mid-level public servant was reportedly forced to complete...

Tax Training – 21/11/2025 – Adrian Cartland: Consultation on 16 Proposals for Reforming SA State Taxes

This session presents a draft set of 16 proposals for State Taxes reform, circulated for discussion and practitioner feedback before being finalised. These reforms aim to modernise South Australia’s tax administration by drawing on proven ATO systems and best...
Bendel May Be More Interesting Than It Appears – Clarifying Present Entitlement

Bendel May Be More Interesting Than It Appears – Clarifying Present Entitlement

Bendel May Be More Interesting Than It Appears – Clarifying Present Entitlement Bendel is one of the most anticipated tax cases of the past couple of decades. Simply put, whether UPEs trigger a Div 7A deemed dividend is a matter that is consequential to every tax...

Tax Training – 14/11/2025 – Adrian Cartland: Bamford and Bendel – Fixing Present Entitlement through Payment and Proportion

Bamford resolved the proportionate approach to Division 6 by distinguishing between distributable and taxable income but did not clarify when entitlement arises. The coming High Court decision in Bendel is expected to examine whether beneficiaries cannot become...

Tax Training – 07/11/2025 – Adrian Cartland: Bendel, High Court and the Nature of Trust Entitlements

This week we will read the High Court hearing transcript in Commissioner of Taxation v Bendel and focus on what the Court appears to be probing beyond Div 7A: the nature and source of trust entitlements. If the High Court does examine the nature of trust entitlements...
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