Articles by Darin Tyson-Chan

Auditing, Commercial Property, Property

BRP basics causing ATO angst

The ATO has noticed some fundamental flaws regarding audit files dealing with SMSF-owned business real property involving related parties.

The ATO has noticed some fundamental flaws regarding audit files dealing with SMSF-owned business real property involving related parties.

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Contributions

Downsizer ownership rules can be strict

The ownership rules required to be satisfied before an SMSF member can make a downsizer contribution can be inflexible in some scenarios.

The ownership rules required to be satisfied before an SMSF member can make a downsizer contribution can be inflexible in some scenarios.

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Compliance, Documentation, Legislation, Pensions, Regulation

Pension documentation flexibility needed

Pension documentation should be drafted in the most flexible manner to allow trustees to manage their minimum pension obligations efficiently.

Pension documentation should be drafted in the most flexible manner to allow trustees to manage their minimum pension obligations efficiently.

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Compliance, Division 296, Legislation, Tax

Fancy doing that

The government announcement indicating the Division 296 tax measure has been changed represents a huge policy backflip.

The government announcement indicating the Division 296 tax measure has been changed represents a huge policy backflip.

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NALI/NALE

NALE clarity over trustee work provided

Clarification now exists as to how the NALE rules apply where a member does not charge the SMSF for work not considered to be trustee duties.

Clarification now exists as to how the NALE rules apply where a member does not charge the SMSF for work not considered to be trustee duties.

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Education, SMSF, Superannuation

Call for SMSF ‘nudge’ in DBFO package

The peak SMSF body has called on the government to extend the member ‘nudge’ rules beyond industry and retail super funds.

The peak SMSF body has called on the government to extend the member ‘nudge’ rules beyond industry and retail super funds.

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Administration, Compliance, Legislation, Regulation

ATO reveals common admin errors

Common errors trustees are making with regard to SMSF annual returns have been recognised and revealed by the sector regulator.

Common errors trustees are making with regard to SMSF annual returns have been recognised and revealed by the sector regulator.

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Crypto Assets, Cryptocurrency, Investments, Strategy

SMSF crypto participation climbs

SMSFs are now playing a leading role in the adoption of cryptocurrency as interest in digital assets increases among older investors.

SMSFs are now playing a leading role in the adoption of cryptocurrency as interest in digital assets increases among older investors.

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Compliance, Documentation, Strategy

Key-person risk hinders wind-ups

Key-person risk on several fronts has been acknowledged as a critical factor hampering the process of winding up an SMSF.

Key-person risk on several fronts has been acknowledged as a critical factor hampering the process of winding up an SMSF.

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Division 296, Legislation, Tax

Further endorsement for Div 296 move

The government’s changes to the proposed Division 296 tax have received support from two more organisations that opposed the original measure.

The government’s changes to the proposed Division 296 tax have received support from two more organisations that opposed the original measure.

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