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Tax Training – 13/06/2025 – Adrian Cartland: What is Money – A Jurisprudential Synthesis

This week marks the culmination of our extended inquiry into the legal nature of money. We will not read cases; instead, the only reading material is Adrian Cartland’s new (draft) paper, included in the training materials. This paper consolidates the last few months...

Tax Training – 06/06/2025 – Adrian Cartland: Fixed Trusts, Present Entitlement, and Clause Construction

This week we will explore the legal mechanics of fixed trusts, as interpreted in the recent decision of David & Ros Carr Holdings Pty Ltd v Ritossa [2025] NSWCA 108. Case Summary (Relevant Points Only) Two couples co-invested in a unit trust and later disagreed...

Tax Training – 30/05/2025 – Adrian Cartland: Foreign Currency and the Meaning of Money

This week we examine the legal character of foreign currency and what it means to treat something as “money” under the GST regime, through the High Court decision in Travelex Ltd v Commissioner of Taxation [2010] HCA 33. The case explores the tension between the...

Tax Training – 23/05/2025 – Adrian Cartland: Part 2: What Is Money? – Instruments, Authority, and Legal Effect

This session continues our examination of how the law distinguishes between money, money-like instruments, and non-monetary forms of value. Through five historically and doctrinally significant cases, we will explore the boundaries of what constitutes money for legal...

Tax Training – 16/05/2025 – Adrian Cartland: What Is Money? – Instruments, Authority, and Legal Effect

This session continues our examination of how the law distinguishes between money, money-like instruments, and non-monetary forms of value. Through five historically and doctrinally significant cases, we will explore the boundaries of what constitutes money for legal...

Tax Training – 09/05/2025 – Adrian Cartland: De Facto Governments and Currency

This week we examine the tension between legality and necessity through three constitutional and commercial law decisions—Thorington v Smith (1869), Madzimbamuto v Lardner-Burke (1969), and Ontario Bank v Lightbody (1834)—to better understand how money, payment, and...
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