Articles by Darin Tyson-Chan

Division 296, Legislation, SMSF, Superannuation, Tax

Raising tax threshold a political risk

Doubt has been cast as to whether a future government would have the political courage to increase a non-indexed Division 296 tax threshold.

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financial advice, Financial Planning, Management, Practice Management, SMSF, Superannuation, Technology

Advisers inactive over SMSF revenue

A large number of advisers have enjoyed an increase in SMSF client revenue, but have not introduced any specific measures to trigger this growth.

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Compliance, Legislation, Pensions, Regulation, SMSF, Strategy, Superannuation

Pension commutation debt waiver secured

Legacy pensions unwound under the five-year amnesty introduced in December last year will not lead to adverse social security outcomes.

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financial advice, Financial Planning, Retirement, Strategy

Personal data boosts retirement income

Australians can enjoy a better outcome if they include their personal and household information in their retirement income strategy.

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Contributions, Division 296, financial advice, Financial Planning, SMSF, Superannuation, Tax

NCCs not a Div 296 earnings element

Non-concessional contributions will not play a role in the calculation of earnings for the Division 296 tax for SMSF members.

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Administration, Death benefits, Estate Planning, financial advice, Financial Planning, SMSF, SMSFA

Death does not stop income allocation

The distribution of fund income may need to be made to an SMSF member even though the individual in question has passed away.

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financial advice, Investments, Management, Portfolio Construction, Practice Management

Betashares, InvestSense form new firm

A new financial services organisation has been formed out of a merger between InvestSense and the managed account business of Betashares.

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Administration, Death benefits, financial advice, Financial Planning, Pensions

Death must halt auto pension payments

self managed super, self managed super fund, self managed super funds, self managed superannuation, SMSF, automatic pension payment, income stream, death benefit, reversionary pension, Accurium, Natalie Scott, lump sum, death of member, executor

Automatic pension payments made from an SMSF must be stopped when the recipient dies to avoid the misclassification of these amounts.

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financial advice, Financial Planning, Strategy, Tax

Some clients require Div 296 urgency

self managed super, self managed super fund, self managed super funds, self managed superannuation, SMSF, Division 296, risk, Peter Bobbin, Institute of Financial Professionals Australia, Auditors Institute

While the Division 296 tax is yet to be passed into law advisers may need to have some clients act now to manage the liability of the impost.

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Documentation

Disability heightens authentication process

self managed super, self managed super fund, self managed super funds, self managed superannuation, SMSF, Disability, signature authentication, mental capacity, Peter Bobbin, Super Playbook 2025

It is imperative for an SMSF to have a signature authentication process in place to mitigate the risk associated with disability or death.

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