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
Contributions of Business Real Property to a SMSF Under the Small Business CGT Concessions
A final interesting point relates to whether business real property can be contributed to an SMSF where that contribution is made under the small business CGT concessions. In particular, whether the retirement exemption under Subdiv 152-D ITAA97 which allows a...
Related Party Dealings and R&D Payments
Related party dealings and R&D Payments The necessity for a payment extends to many areas of tax law. One example is the ability to claim R&D expenditure paid to associates. The relevant provision for R&D expenditure is s 355-205 of the Income Tax...
Tax Training – 12/4/24 – Dr Campbell Rankine: Declaring Trust Over Fungibles – Hunter v Moss and White v Shortall
We will resume Tax Training on 12th April with a discussion on declaring trusts over fungibles and whether that fails for lack certainty of subject matter, led by Dr Campbell Rankine. Two controversial decisions will be discussed: Hunter v Moss [1994] 1 WLR 452 and...
Contact us
0428 053 647
PO Box 6433, Halifax Street, SA 5000
Level 12, 431 King William Street, Adelaide SA 5000
