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.
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
Draft Taxation Ruling TD 2018/D3: Commissioner’s View
This is the last part of my three-part series commenting on Draft Taxation Ruling TD 2018/D3. In this article, I will focus on the CGT and TD 2018/D3. The previous parts of the series explained the differences between No New Trust View and New Trust View. WHY A NEW...
Draft Taxation Ruling TD 2018/D3: New Trust View
This is part 2 of my three-part series commenting on Draft Taxation Ruling TD 2018/D3. In this article, I will focus on the New Trust View and its consequence, and the last part of the series will be dedicated to discussing CGT and TD 2018/D3. The first part of the...
Draft Taxation Ruling TD 2018/D3: No New Trust View
This is part 1 of my three-part series commenting on Draft Taxation Ruling TD 2018/D3. In this article, I will focus on No New Trust View and will explain why, in my opinion, No New Trust View is an error. The second part will focus on the New Trust View and its...
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