Senior Associate Solicitor
Joseph Primerano
Joseph’s Specialties
Joseph’s key areas of practice include:
- Goods and Services Tax;
- Division 7A;
- Business Restructuring;
- Small Business Entity Concessions;
- Trusts.
About Joseph Primerano
Joseph works on complex tax matters, primarily involving the preparation of detailed tax advice and implementation of that advice. He also assists with objections and engagements with the Australian Taxation Office and State Revenue authorities, and works closely with accountants, commercial lawyers, litigators and other advisors in matters requiring specialised tax advice.
Joseph joined Cartland Law in 2021. Prior to that, he worked for over six years as a tax accountant, providing assistance and advising on tax compliance, financial reporting, and business structuring. This background provides him with a practical understanding of how tax law operates in real-world commercial and accounting contexts, including the compliance and reporting obligations faced by accountants, and informs his approach to legal problem-solving.
He holds a double degree in Bachelor of Laws and Bachelor of Commerce, a Graduate Diploma of Legal Practice, and has successfully completed the Chartered Accountants Program through Chartered Accountants Australia and New Zealand.
Joseph Primerano’s Articles
Payroll Tax and Healthcare Clinics
Payroll Tax Payroll Tax and Healthcare Clinics RevenueSA have announced a payroll tax amnesty for medical clinics in South Australia. Medical centres around Australia have been put on notice since the release of the judgement in Thomas and Naaz Pty Ltd v Chief...
ATO Debt Recovery Part 4 – Reviews & Objections
REVIEWS AND OBJECTIONS Types of Reviews Available There are various review processes available should you be unsatisfied with the decision Informal Review You may lodge a formal complaint with the ATO: To do this you will need to access the ‘complaints form’ on the...
ATO Debt Recovery Part 3 – Garnishee Notices
Garnishee Notices A garnishee notice is a document sent by the ATO to a third party that owes or holds money to or for tax debtor which demands payment for unpaid tax debt where initial attempts have failed; What are they? issuing of a garnishee notice a garnishee...
ATO Debt Recovery – Part 2 – Estimate Notices
ESTIMATE NOTICES Background: An Estimate is a formal notice that the ATO can issue under section 268-15 of Schedule 1 of the Taxation Administration Act 1953 (‘The Act’): The ATO can issue an Estimate Notice if it believes that a business has overdue: PAYG withholding...
ATO Debt Recovery Part 1 – Director Penalty Notices (“DPN”)
Director Penalty Notices (“DPN”) A company is a useful structure to achieve asset protection, protecting the assets of those who are ultimately controlling the activities of the company (the directors) and benefitting from the income producing activities of the...
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