iscover A tax lawyer’s take on needed tax changes in SA
TaxImproving the efficiency and equity of South Australia’s tax framework will bring it up to par with more progressive interstate counterparts, a tax lawyer has argued.
Adelaide-based tax lawyer Adrian “The Taxinator” Cartland has proposed sweeping reforms that, according to his manifesto, Improving South Australian Taxation Administration: Harmonising with Proven State and Federal Approaches, will reduce unnecessary burden on taxpayers, encourage voluntary compliance through clarity and fairness, and lead to a more productive relationship between RevenueSA and state residents.
Cartland, who serves as the principal solicitor at Cartland Law, has practised tax law for 20 years, and currently serves as chair of The Tax Institute State Taxes Committee (SA) and Society For Trust and Estate Practitioners (SA). Ahead of the SA state elections on 21 March, he outlined 16 key proposals aiming to modernise tax administration and RevenueSA practices and instil effective change.
“SA can achieve a more effective and trusted tax system as many of the reforms I am proposing are not novel or radical but rather align SA with established best practices interstate and nationally,” he said.
Many tax administration practices, he said, are outdated and unreasonable. Inconsistent decisions and unnecessary red tape, he added, are costing taxpayers their time, money and trust.
“Progressing tax administration is a win-win in that it's good for taxpayers and good for government and ultimately, the economy.”
The targeted proposals include imposing a six-month time limit for objection decisions, introducing an “anti-over-taxing” provision with remedial powers, reforming payroll tax grouping provisions, adopting a consistent definition of “charity” across tax laws, establishing an avenue for tax appeals through a tribunal, introducing a private binding ruling system and completing the rewrite of the Stamp Duties Act 1923.
In addition, Cartland suggested abolishing requirements to prepay 50 per cent of disputed tax for appeals, extending objection timeframes to match amendment periods, implementing self-assessment for land tax and a statutory rectification mechanism for taxpayer errors.
The overall theme of these proposals is one of streamlining and removing space for error, misunderstanding or abuse of existing structures. Including stricter deadlines, simplifying compliance, correcting unintended over-taxation and other inconsistencies, he believes, would improve accountability, make provisions more timely and consistent and keep matters just.
These measures enhance certainty, ensuring that concessions and liabilities are not dictated by technical traps or rigid formalities, much like parliament intended.
He added that these proposals drew on the best features of both interstate and Commonwealth-level systems.
“Other jurisdictions provide clear models of structured hardship relief, late-election discretions, transparent service standards, and effective reconstruction and rectification frameworks.
“Likewise, the ATO’s long-standing emphasis on clarity (rulings), procedural fairness (objections and review rights), and practical administration (including remedial powers) illustrates how a tax authority can be both firm and fair.”
The long-term benefits of his proposals, he said, would be “fewer disputes, greater voluntary compliance, stronger confidence in RevenueSA, and a system that supports economic activity rather than unintentionally obstructing it.”
“South Australia can have a tax administration that is contemporary and responsive and that supports the state’s economic competitiveness while still robustly protecting the revenue needed for public services.”
Cartland intends to present a petition to RevenueSA with his proposals and encourages taxpayers to add their names via his website.
Amelia is a Professional Services Journalist with Momentum Media, covering Lawyers Weekly, HR Leader, Accountants Daily and Accounting Times. She has a background in technical copy and arts and culture journalism, and enjoys screenwriting in her spare time.
