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 – 21/6/24 – Dr Campbell Rankine: Is Present Entitlement Broken? Problems with the Whiting formulation and the Harmer formulation
The Whiting formulation and the Harmer formulation are widely relied upon in determining whether there is present entitlement to the income of a trust. However, there are problems with both of these formulations and this puts in issue common understandings of present...
Tax Training – 14/6/24 – Dr Campbell Rankine: Partnerships and CGT
There is a strange deeming of capital gains made by partners in a partnership. The legislation does not fit comfortably with partnership law. We are going to explore how this strictly operates and how the ATO interprets it. Dr. Campbell Rankine will lead us through...
Tax Training – 7/6/24 – Dr Campbell Rankine: Div 7A and Overdrawn Partnership Accounts
Drawings to and from the accounts of partners is an essential aspect of partnerships. In a recent PBR the ATO considered partnership drawings to be a loan or financial accommodation for the purpose of Division 7A. Are the PBRs an anomaly  or will the ATO seek to...
Contact us
0428 053 647
PO Box 6433, Halifax Street, SA 5000
Level 12, 431 King William Street, Adelaide SA 5000
