Articles by Darin Tyson-Chan

Superannuation

Canberra to address financial abuse

The SMSF Association is anticipating a new parliamentary measure to address the issue of financial abuse after the coming federal election.

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ATO, NALI/NALE, Regulation, SMSF, Superannuation

No ATO guidance to define breaches

Illegal early access, ATO, SMSF Association National Conference 2025, Emma Rosenzweig, NALI, non-arms-length income,

The ATO has stipulated illegal early access of super benefits and SMSF loans to members do not warrant guidance as both are compliance breaches.

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ATO, Tax

Acting on Bendel case unwise

Unpaid present entitlement, UPE, Bendel, Shelley Banton, ATO, auditor,

SMSF trustees have been told to resist acting on a recent court decision with regard to an unpaid present entitlement from a unit trust.

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Pensions

Legacy pension exit may need two steps

Five-year legacy pension amnesty, Accurium, SMSF education, Mark Ellem,

Commuting certain income streams under the five-year legacy pension amnesty will have to be performed using more than one action.

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Compliance, Trusts

Trustee duties go beyond the deed

SMSF trustees must keep in mind the SIS Act dictates their responsibilities in running a fund go beyond those contained in the trust deed.

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Retirement

Inflation concerning pre-retirees the most

The rising cost of living is having a significant effect on Australians approaching retirement, heightening worries over outliving their savings.

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Retirement, SMSF, Superannuation

Benefit types important for TRIS

TRIS, unrestricted non-preserved benefits, Institute of Financial Professionals Australia, IFPA, Natasha Panagis, IFPA 2025 Conference and Expo,

The make-up of an SMSF member’s benefits should be taken into account before starting a TRIS to achieve the optimal outcome from the action.

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ATO, SMSF, SuperStream

Dispute intervention not an ATO role

There should be no expectation among SMSF trustees that the ATO will have any involvement in member disputes except in specific circumstances.

There should be no expectation among SMSF trustees that the ATO will have any involvement in member disputes except in specific circumstances.

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Regulation, SMSF

SMSFA urges cybersecurity alertness

The cyberattacks directed at several public offer funds should provide SMSF trustees with a reminder to employ best-technology security practices.

The cyberattacks directed at several public offer funds should provide SMSF trustees with a reminder to employ best-technology security practices.

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ASIC, financial advice, Financial Planning

Three licensees cop enforcement action

ASIC has taken punitive action against three Australian financial services licence holders for allowing unregistered authorised representatives to provide personal financial advice.

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