Articles by Darin Tyson-Chan

Contributions, Tax

Timing key for CGT-linked contribution

The timing of a deductible contribution to an SMSF is critical when implementing a strategy involving a capital gains tax event.

read more
Contributions

In-specie contribution receipt varied

In-specie contribution, receipt, SMSF, self managed super, Accurium, Jason Hurst, Taxation Ruling 2010/1, beneficial ownership, direct shares, property, SMSF Professionals Day

Specific practicalities must be taken into account for different asset classes when officially recognising in-specie contributions.

read more
Investments, SMSF

Foreign stocks have increased SMSF appeal

SMSF, self managed super, trustees, investments, offshore, international equities, CMC Markets, Andrew Shade, diversification, direct shares, exchange-traded funds, ETF

SMSF trustees are looking to increase their investments in offshore markets to enjoy portfolio benefits from several different perspectives.

read more
NALI/NALE

Exact treatment for free trustee work

SMSF, self managed super, SMSF transaction, trustee services, Accurium, Anthony Cullen, Tax Ruling 2010/1DC2, contribution, value shifting

Care must be taken as to the treatment of an SMSF transaction where a trustee provides the fund with a professional service without charging for it.

read more
SMSF, SMSFA

New tax has not quelled growth

SMSF, self managed super, Division 296, SMSF Association, ATO statistics, SMSF quarterly statistical report, new funds, growth

The latest ATO data indicates the growth of the SMSF sector has not been diminished by the proposed Division 296 tax.

read more
Contributions, Documentation, Investments

Hybrid asset acquisition allowable

SMSF, self managed super, Hybrid asset, asset acquisition, in-specie contribution, LCR 2021/2DC, Accurium, Anthony Cullen, contract

An SMSF asset purchase can be executed using a payment from the fund and an in-specie contribution as long as a stipulated process is followed.

read more
financial advice, Financial Planning, Technology

AI adopted for basic advice tasks

AI, financial advisers, artificial intelligence, Investment Trends, Irene Guiamatsia, file notes, investment research, Edge Investment Partners, David Pritchard

The adoption of AI among financial advisers has begun noticeably, but the technology is only being used for tasks characterised as tedious.

read more
ATO, Technology

ATO denies reports of cyberattack

ATO, cyberattack, cybersecurity attack, scam

The ATO has reassured the public its systems remain secure after rebutting reports in the media it had suffered a cybersecurity attack.

read more
SMSF, Tax

Govt again urged to revise Div 296 tax

Division 296 tax, Division 296, SMSF, self-managed super, self-managed superannuation, SMSF Association, calculation, unrealised capital gains, SMSF trustees, Peter Burgess

The government has again been implored to rethink its Division 296 tax policy amid reports it has caused panic selling of assets among SMSFs.

read more

Copyright © SMS Magazine 2025

ABN 80 159 769 034

Benchmark Media

WordPress website development by DMC Web.