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....
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...
In the 2019-20 SA State Budget, there has been a further attack on landholding trusts. With the highest rate of land tax in the country, property owners have been repeatedly stung with changes that tax them in a manner that they would not have expected when they...
