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 – 24/04/2026 – 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...
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 – 27/06/2025 – Adrian Cartland: Equuscorp Pty Ltd v Glengallan Investments
We continue our exploration into the question: can a journal entry constitute a payment? While last week’s case (DFC of T v Black) addressed the limits of unilateral forgiveness and the meaning of "payment" in the context of accounting entries, this week we consider...
Past Sessions
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...
Tax Training – 13/03/2026 – Adrian Cartland: Socratic Questioning, Intellectual Dominance, and Bullying in Professional Discourse
This session examines whether rigorous questioning can cross the line into bullying in professional environments. Using Plato’s Hippias Minor as a case study, the discussion considers Socrates’ method of questioning the sophist Hippias and whether the exchange...
Tax Training – 27/02/2026 – Adrian Cartland: Carden’s Case and the Derivation of Income
This session examines Commissioner of Taxes (SA) v Executor Trustee and Agency Co of South Australia Ltd (Carden’s Case) (1938) 63 CLR 108 and its continuing significance for the concept of derivation under s 6-5 ITAA 1997. We will consider how the High Court...
Tax Training – 20/02/2026 – David Marks KC: Ziegler v Cssr of Taxation – Contracting with the Commissioner
This session examines Ziegler v Commissioner of Taxation; Wellton Holdings Pty Ltd v Commissioner of Taxation (2025 ATC 20-983), with particular focus on the contracting issue arising from the 2009 Settlement Deed. The central question is whether an alleged breach of...
Tax Training – 13/02/2026 – Adrian Cartland: Small Business CGT Concessions Walkthrough – Moloney
This session introduces the small business CGT concessions (SBCC) in Division 152 of the ITAA 1997 using Moloney v Commissioner of Taxation [2024] AATA 1483 as a worked example. The purpose is not to focus on valuation disputes, but to use Moloney as a practical...
Tax Training – 06/02/2026 – Adrian Cartland: Tikva Investments – Change in Intention of Capital Asset to Trading Stock
This session examines the circumstances in which an asset originally acquired for capital purposes can later change its character and become trading stock. The discussion focuses on the role of taxpayer intention, objective conduct, and timing in determining when (and...
Tax Training – 30/01/2026 – Adrian Cartland: TA 2026/1 and Development Company Structuring
This session examines development company structuring through the lens of Taxpayer Alert TA 2026/1, which targets contrived property development arrangements between related parties that defer income recognition and exploit tax losses. The Alert is considered against...
Tax Training – 23/01/2026 – Adrian Cartland: Roberts and Smith and Interest Deductibility
This session examines Commissioner of Taxation v Roberts and Smith (1992) in the context of interest deductibility following Ure and Fletcher. The case considers how interest on partnership borrowings is to be characterised where borrowed funds were used to make...
Contact us
admin@cartlandlaw.com
0428 053 647
PO Box 6433, Halifax Street, SA 5000
Level 12, 431 King William Street, Adelaide SA 5000