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 – 24/07/2026 – Adrian Cartland: Commissioner of Inland Revenue v Ward – Applying Trust Income and Present Entitlement
If you want to understand Bendel, you need to understand Ward VIRC. This session continues our work on present entitlement, and looks at what it means for a trustee to "apply" trust income. The text is Commissioner of Inland Revenue (NZ) v Ward [1970] NZLR 1. A...
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.
Past Sessions
Tax Training – 10/07/2026 – Richard Lyons: Fortescue Metals, Discrimination and Fiscal Federalism
This session examines Fortescue Metals Group Ltd v The Commonwealth [2013] HCA 34; (2013) 250 CLR 548, the Mining Tax Case, in which a unanimous six‑member Court (French CJ, Hayne, Crennan, Kiefel, Bell and Keane JJ) upheld the validity of the Minerals Resource...
Tax Training – 03/07/2026 – Adrian Cartland: Commissioner of Taxation v Bendel – Present Entitlement and the Separate Trust (Part IV)
This week’s session continues the series on Commissioner of Taxation v Bendel [2026] HCA 18, picking up where last week left off. The focus this week is present entitlement and the separate trust, taken in that order. Come prepared to discuss the following: How...
Tax Training – 26/06/2026 – Adrian Cartland: Commissioner of Taxation v Bendel – Present Entitlement and the Separate Trust (Part III)
This week's session continues the series on Commissioner of Taxation v Bendel [2026] HCA 18, picking up where last week left off. The focus this week is present entitlement and the separate trust, taken in that order. Come prepared to discuss the following: Whether...
Tax Training – 05/06/2026 – Adrian Cartland: Vector Based Accounting, Trustee Indemnity and Accounting for Income, Risk and Value
This session continues last week’s discussion on vector-based accounting for trusts. The issue remains whether trust accounts should be understood as a single static balance sheet, or as a series of related but distinct accounts which separately express legal form,...
Tax Training – 15/05/2026 – Adrian Cartland: Section 106-5, Partnership Contributions and the Three Harvey Models
Last week we turned to consider s 106-5 of the ITAA 1997 and the question of what CGT event occurs when a partner contributes an asset to a partnership without transferring legal title, and how the resulting gain or loss is attributed between the partners....
Tax Training – 08/05/2026 – Adrian Cartland: Section 106-5, the Contribution of Assets to a Partnership, and the D1/A1 Distinction
This session continues last week's discussion on Harvey v Harvey and the two competing models of partnership property, and turns to s 106-5 of the ITAA 1997. The central question is what CGT event occurs when a partner contributes an asset to a partnership without...
Tax Training – 01/05/2026 – Joseph Primerano: 106-5 and the Three Harvey Partnership Models
This session continues from last week's discussion of Harvey v Harvey and turns to the question that necessarily follows: how does section 106-5 of the ITAA 1997 operate where a partnership holds (or appears to hold) a CGT asset, and what does the section actually do...
Tax Training – 24/04/2026 – Adrian Cartland: Harvey v Harvey, Partnership Models and Development Company Accounting
This session moves past PCG 2026/D2 to examine the question that sits underneath it: when land is made available to a partnership but not contributed to it, what is the legal character of the accretions to that land produced by partnership activity, and what are the...
Tax Training – 17/04/2026 – Adrian Cartland: PCG 2026/D2, Development Company Structuring and Partnership Assets
This session examines draft PCG 2026/D2, the ATO's compliance framework for the application of Part IVA to related-party property development arrangements involving long-term construction contracts. The Guideline is the natural companion to TA 2026/1, discussed in...
Tax Training – 27/03/2026 – Adrian Cartland: Sun Newspapers and the Capital vs Revenue Distinction
This session examines Sun Newspapers Ltd v Federal Commissioner of Taxation (1938) and its role in determining whether an outgoing is on capital or revenue account under s 51(1) (now s 8-1). Please see below link to case materials which is assumed reading in order to...
Contact us
admin@cartlandlaw.com
0428 053 647
PO Box 6433, Halifax Street, SA 5000
Level 12, 431 King William Street, Adelaide SA 5000