Articles by Darin Tyson-Chan

Death benefits

No need to accept death benefits

Individuals can refuse to accept receipt of a superannuation death benefit if their personal situation is not suitable for them to take the payment.

Individuals can refuse to accept receipt of a superannuation death benefit if their personal situation is not suitable for them to take the payment.

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Appointments

New SMSF Association board member

A senior sector executive has been appointed to the SMSF Association board as two current members are set to retire later this month.

A senior sector executive has been appointed to the SMSF Association board as two current members are set to retire later this month.

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Division 296, Legislation, SMSFA, Tax

Chalmers digs in on Div 296 calculation

The Treasurer has indicated he is currently not prepared to consider any other calculation methods for the revised Division 296 tax legislation.

The Treasurer has indicated he is currently not prepared to consider any other calculation methods for the revised Division 296 tax legislation.

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Investments

Work share scheme acquisitions a risk

An SMSF that acquires equities from employee share schemes linked with a person’s remuneration can create compliance difficulties for trustees.

An SMSF that acquires equities from employee share schemes linked with a person’s remuneration can create compliance difficulties for trustees.

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Compliance, Legislation, Property, Regulation, Residential Property

Property developments treated harshly

A recent trustee experience has demonstrated the ATO does not view SMSF investments in property developments involving a related party favourably.

A recent trustee experience has demonstrated the ATO does not view SMSF investments in property developments involving a related party favourably.

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Documentation, Practice Management, Strategy

EPOA needed when SMSF set up

An enduring power of attorney should be put in place at the time an SMSF is set up to properly manage any trustee disability in the future.

An enduring power of attorney should be put in place at the time an SMSF is set up to properly manage any trustee disability in the future.

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financial advice, Financial Planning, SMSF

SMSF-related complaints noteworthy

The number SMSF-related issues raised with the Australian Financial Complaints Authority for the September quarter continued to be high.

The number of SMSF-related issues raised with the Australian Financial Complaints Authority for the September quarter continued to be high.

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ECPI, Legislation, Pensions, Regulation, Retirement

Record-keeping timeframe now relevant

Practitioners taking on new clients where the 2017 CGT cost base reset is relevant should be mindful of the legal timeframe regarding record-keeping.

Practitioners taking on new clients where the 2017 CGT cost base reset is relevant should be mindful of the legal timeframe regarding record-keeping.

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Retirement, Superannuation

Retirement-phase improvement a priority

The government has declared it will be renewing its focus on improving the retirement phase of the country’s superannuation system.

The government has declared it will be renewing its focus on improving the retirement phase of the country’s superannuation system.

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Business News

Financial industry excellence rewarded

The Institute of Financial Professionals Australia hosted the second annual Australian Financial Industry Awards last Friday in Sydney.

The Institute of Financial Professionals Australia hosted the second annual Australian Financial Industry Awards last Friday in Sydney.

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