The ATO has stuck to their guns on the view that a Trust Split creates a new trust (and hence a CGT Event), however they have made it clear that a separation of powers within a trust (which I call an ‘Internal Trust Split’) will not trigger CGT. An...
Given R&D is trending in Govt reviews, here are my ten thoughts on the R&D tax incentive, by a tax lawyer (Cartland Law) and AI developer (Ailira) who claims R&D himself The ‘Research Hypothesis’ model doesn’t fit software development....
Earlier this year, I participated in my first MMA fight. I have been karate training for 25 years (3rd Degree Black Belt Goju Ryu) and have taken part in other martial arts (BJJ, wrestling), but this was, without a doubt, the hardest thing that I have done so far. ...
Here’s the article in full Tech-savvy lawyer launches new business By Emma Ryan|16 October 2019 An Adelaide-based tax lawyer has dived into a new business venture in an attempt to help others dispel confusion about technology coming to the market. Adrian...
October 2019 Explainable AI is all the rage at legal technology conferences currently. It is considered essential to algorithms that are used in law. Here is why I think that popular view is wrong – and why I generally dislike prediction algorithms...
The Draft Bill for the changes to Land Tax Aggregation in South Australia has been released, and as expected it is terrible news for taxpayers. The Government has invited submissions on the draft Bill by, 2 October 2019. In my view there are a number of reasons why it...
