Wai Pin Law
Law Clerk
Wai Pin’s Specialties
Wai Pin joined Cartland Law as a law clerk in September 2022. He is currently assisting Joseph and Llewellyn with preparing legal documents and conducting research in relation to trust and taxation law.Â
Before joining Cartland Law, Wai Pin worked as a law clerk then law graduate in a small sized law firm in Adelaide for 9 months. Wai Pin finished his Graduate Diploma of Legal Practice with University of Adelaide in February 2022 and admitted to the Supreme Court of South Australia in March 2022.
Wai Pin Law’s Articles
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...
Tax Training – 20/06/2025 – Adrian Cartland: DFCT v Black – Can a journal entry constitute a payment?
We have finished our analysis of what is money and now turn to consider what is a payment. In particular, we want to examine if and when a journal entry can constitute a payment. The first case we will look at is Deputy Federal Commissioner of Taxation v Black. This...
Tax Training – 13/06/2025 – Adrian Cartland: What is Money – A Jurisprudential Synthesis
This week marks the culmination of our extended inquiry into the legal nature of money. We will not read cases; instead, the only reading material is Adrian Cartland’s new (draft) paper, included in the training materials. This paper consolidates the last few months...
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0428 053 647
PO Box 6433, Halifax Street, SA 5000
Level 12, 431 King William Street, Adelaide SA 5000
