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...
Cartland Law are pleased to announce the opening of a world first: a Law Firm Without Lawyers! Powered by Ailira, the Artificially Intelligent Legal Information Research Assistant, the office is located in Coolalinga Shopping Centre, 29km south of Darwin, Northern...
Bill Gates has suggested that in response to robots taking the jobs of humans, there should be a robot tax. As a tax lawyer who builds artificial intelligence (and known as the Taxinator), of course I am going to have some comments. His line of reasoning is that a...
Chatbots are the new black. But this season they have also been the new red white and green – with the Cartland Law Xmas Chatbot. Having just spent 18 months developing legal AI (Ailira) when I went to send a Xmas message out to clients I thought that it...
