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 – 16/01/2026 – Adrian Cartland: Fletcher v FCT and the Limits of Deductibility
This session examines Fletcher v Federal Commissioner of Taxation and its place in the deductibility framework under s 51(1) of the ITAA 1936 (now s 8-1 ITAA 1997). Building on Ronpibon Tin and Ure, the case addresses how deductibility is assessed where the outgoing...
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.
Tax Training – 16/01/2026 – Adrian Cartland: Fletcher v FCT and the Limits of Deductibility
This session examines Fletcher v Federal Commissioner of Taxation and its place in the deductibility framework under s 51(1) of the ITAA 1936 (now s 8-1 ITAA 1997). Building on Ronpibon Tin and Ure, the case addresses how deductibility is assessed where the outgoing...
Past Sessions
Looking Ahead to Tax Training in 2026
Our Tax Training sessions for 2025 have now concluded for the year. We would like to sincerely thank everyone who attended and participated throughout the year. Tax Training will resume in 2026, where we will continue working through the Top 100 tax cases and...
Tax Training – 12/12/2025 – Llewellyn Wood: Ure v FCT, Business Operation & Deductibility of Outgoings
This week we discussed the fundamental basis for determining when a business is being operated, and when a business operator may deduct outgoings in relation to that business. We also discussed apportionment of interest costs and borrowing costs. Next week, we will...
Tax Training – 05/12/2025 – Llewellyn Wood: Ure v FCT and Deductibility of Borrowing Expenses
This session explores the deductibility of interest and borrowing expenses in a family and trust context. We will review Ure v FCT alongside section 8-1 and the borrowing expense rules (formerly s 51(1) and s 67 ITAA 1936). Discussion Focus: How the Federal Court...
Tax Training – 28/11/2025 – Llewellyn Wood: Ronpibon Tin and section 8-1 of the ITAA 1997
This session explores the fundamentals of deductions for income tax purposes. We will review Ronpibon Tin and section 8-1 of the ITAA 1997. Discussion Focus: The requirement that an expense be “incidental and relevant” to earning taxable income, and what this means...
Tax Training – 21/11/2025 – Adrian Cartland: Consultation on 16 Proposals for Reforming SA State Taxes
This session presents a draft set of 16 proposals for State Taxes reform, circulated for discussion and practitioner feedback before being finalised. These reforms aim to modernise South Australia’s tax administration by drawing on proven ATO systems and best...
Tax Training – 14/11/2025 – Adrian Cartland: Bamford and Bendel – Fixing Present Entitlement through Payment and Proportion
Bamford resolved the proportionate approach to Division 6 by distinguishing between distributable and taxable income but did not clarify when entitlement arises. The coming High Court decision in Bendel is expected to examine whether beneficiaries cannot become...
Tax Training – 07/11/2025 – Adrian Cartland: Bendel, High Court and the Nature of Trust Entitlements
This week we will read the High Court hearing transcript in Commissioner of Taxation v Bendel and focus on what the Court appears to be probing beyond Div 7A: the nature and source of trust entitlements. If the High Court does examine the nature of trust entitlements...
Tax Training – 10/10/2025 – Adrian Cartland: ROSS Intelligence, Copyright, AI, and Legal Search
This session examines the clash between copyright law and artificial intelligence through the lens of Thomson Reuters v. ROSS Intelligence. We will read Judge Bibas’s 2025 decision and ROSS’s Opening Brief on appeal to the Third Circuit. The case asks whether Westlaw...
Tax Training – 03/10/2025 – Adrian Cartland: Bitcoin as Physical Property for Conversion and Detinue
Next week we turn to Poulton v Conrad [2025] TASFC 7, a decision of the Tasmanian Full Court that may prove to be the most radical judgment yet on Bitcoin. The Court upheld liability in conversion and detinue for Bitcoin retained by an intermediary, despite orthodox...
Tax Training – 26/09/2025 – Adrian Cartland: Trust Splitting PBRs and Resettlement
This session examines the ATO’s approach to trust splitting and resettlement. While the Commissioner’s outcomes in recent private rulings may be defensible, the reasoning is, in my view, wrongly framed. We will analyse the ATO’s position against the background of...
Contact us
admin@cartlandlaw.com
0428 053 647
PO Box 6433, Halifax Street, SA 5000
Level 12, 431 King William Street, Adelaide SA 5000