Tax Training
About Tax Training
Cartland Law’s Tax Training is held each week from 9 am to 10 am on Friday mornings. We have been holding these Tax Training in some form from over a dozen years. Originally, they were held for the staff of Dr Campbell Rankine and open to interested parties. Dr Rankine still leads the majority of the sessions.
The format of the tax trainings is a discussion group and not a lecture. They are at an advanced level and intended to delve deep rather than wide. You receive 1 CPD Point for attendance.
Typically, we discuss one case per week. The nature of the discussion is not predictable (indeed the best parts are often tangential discussions) and sometimes the case may be extended across multiple weeks. The cases chosen for discussion are either part of deep dives down particular topics (eg the nature of a beneficiary’s interest in a trust) or novel judgments as they are arise. Accordingly, while there is an overarching narrative the subject for the next week can only be truly finalised one week in advance. Sometimes topics are set in advance (particularly when the discussion leader is from interstate) and the narrative will flow around that set session.
We consider black letter law. Accordingly, Tax Training is suitable for both private practitioners and officers of the revenue as we ultimately have the same aim: to ensure that taxpayers pay the correct amount of tax.
If you would like to attend a particular week, please RSVP below on this page using the form before the event with your coffee/tea order and we will have it waiting for you when you arrive. Alternetively you can email our office manager Pamelia. Places will be secured by the first responders. Unfortunately, due to the nature of the discussions, they are in-person only. There is no cost to the trainings.
There is a mailing list to join if you would like to be alerted to the Tax Training topics on a week-to-week basis.
Upcoming Sessions
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...
How to attend
Fill out the form to the right by adding in your name, email address, name and date of the event you will be attending and what drink you would like to have.
Tax Training Attendance Form
Cartland Law’s Tax Training Notification List
Subscribe to the Tax Training Email List to recieve an email each Friday afternoon notifiying you about the Tax Training session for the following week, plus reading and preparation materials.
Cartland Law’s Tax Training Notification List
Subscribe to the Tax Training Email List to recieve an email each Friday afternoon notifiying you about the Tax Training session for the following week, plus reading and preparation materials.
Proposed Upcoming Tax Training Cases
For the past 12 months we have been on a thematic arc considering the meaning of "apply" in relation to trust income and capital. This has centred around Fischer v Nemeske Pty Ltd [2016] HCA 11 and the cases leading up to it. Prior to that the arc was on the nature of...
Past Sessions
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...
Tax Training – 02/05/2025 – Adrian Cartland: CLK Kitchens – Service Entity Payment and PAYG Liability
In this session we will consider the meaning of “payment” under s 12-35 TAA, particularly whether the use of one entity’s funds to discharge another’s wage obligations creates a PAYG withholding liability. The reasoning in CLK Kitchens is clear: it is not the source...
Tax Training – 11/04/2025 – Adrian Cartland: Naaman v Jaken
This week we will return to the tension between the trustee's right of indemnity and the interest of the beneficiary in the trust fund. This will be viewed through the lens of the entitlement of a former trustee to be indemnified out of trust assets. The trustee's...
Tax Training – 04/04/2025 – Adrian Cartland: Plato’s Euthyphro and Bullying in Law Part 2
Last week we established the arguments made in Euthyphro, where Plato presents Socrates as a relentless questioner, refusing to accept vague, circular, or authority-based answers to moral questions. His discussion of piety becomes a model for how we might approach...
Tax Training – 28/03/2025 – Adrian Cartland: Plato’s Euthyphro and Bullying in Law
What makes an action right or wrong? Is professional conduct ethical simply because it complies with legal standards and firm policies, or should we critically examine the principles behind our decisions? These are the same questions explored in Euthyphro, where...
Tax Training – 14/03/2025 – Adrian Cartland: Blockchain Tech and Property
It appears that there is property all around cryptocurrencies, just not in the places decided in Blockchain Tech. There is property that is copyright in the software Bitcoin Core, which is owned by the developers. There is copyright in the ledger entries, which is...
Tax Training – 28/02/2025 – Adrian Cartland: Blockchain Tech; Is crypto property
This week we considered various tests for property and examined when software is property. Software is a form of property as copyright and data entries in software might themselves be copyright but the question is who is the owner: the user who makes entries or the...
Tax Training – 21/02/2025 – Adrian Cartland: Blockchain Tech; Is crypto copyright property
After considering in software in the AutoCAD case we will turn back to considering a copyright in cryptocurrency and whether there is a potential to eke out a form of property based on copyright law. Please see below link to case materials which is assumed...
Contact us
admin@cartlandlaw.com
0428 053 647
PO Box 6433, Halifax Street, SA 5000
Level 12, 431 King William Street, Adelaide SA 5000