Karate Strategy in Legal Negotiation: Part 2 Never feint You should never feint. Yes, people talk about throwing feints all the time, but a good fighter never really throws a feint. Feint is a technique that is not intended to hit. The difficulty with this is that...
Why We Should Abolish The Income – Capital Distinction Much of the present tax system was designed in an era of physical industry and service and is not well suited to the modern intellectual property-based environment. The past 20 years of “tax reform” has mostly...
Why the ‘Vibe’ of the Constitution Won’t Help You. – Adrian Cartland This week, Australia faces a rash of individuals fighting for the “freedoms” using internet lawyering. In our first article this week, Adrian covers why internet...
The Land Tax Act 1936 (SA) has recently been amended by the Land Tax (Miscellaneous) Amendment Act 2019 (SA), which has introduced significant changes to: the fees and rates applicable to different landholders; and the grouping of landholders. These changes will apply...
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....
