Articles by Darin Tyson-Chan

Administration, ATO, Contributions, SMSF

Contribution reserving admin clumsy

Contribution reserving Concessional contribution ATO Administration SMSF SMSF annual return

Practitioners and their SMSF clients must understand the proper administrative procedure involved with a contribution reserving strategy.

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Downsizer, Retirement, Superannuation

Lifestyles stifle downsizer use

Downsizer contribution Superannuation Retirees HLB Mann Judd Sydney Jonathan Philpot Michael Hutton

Lifestyle considerations are playing a significant part in retirees’ willingness to invoke the downsizer contribution provisions.

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Compliance, Regulation, Retirement, Superannuation

Retirement work hours are strict

Definition of retirement Work SMSF Condition of release

The maximum number of hours associated with retirement status is a strict measure applied per week and not over a longer period of time.

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financial advice, Regulation

Call to change GST rebates for advice

GST SMSF Association Advice fees Rebate

A legal revision is being sought to allow super funds and platforms to continue the practice of claiming a rebate for GST charged on advice fees.

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Contributions, Superannuation

Mortgage debt shouldn’t rule out contributions

Mortgage Concession contribution Superannuation HLB Mann Judd

Paying off a mortgage should not be seen as a reason for not making additional concessional contributions towards superannuation.

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Legislation, LRBA, SMSFA, Tax

SMSFA staunchly defends LRBAs

SMSF LRBA Division 296 tax SMSF Association Greens

The ability for SMSFs to use limited recourse borrowing arrangements has been defended amid renewed calls from some politicians to ban them.

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Accounting, Superannuation

Money paid doesn’t define tax dependant

tax dependant ATO private binding ruling superannuation death benefit Adviser Digest Peter Johnson

An individual will not be considered a tax dependant on the basis that a super member has paid money to them for financial support.

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Insurance, SMSF

Insurance strategy tax effect wide

Life insurance SMSF Tax deduction SMSF Professionals Day 2024 Accurium Anthony Cullen

The tax implications of deciding to hold life insurance inside an SMSF extend beyond the deductibility of the premiums paid for the cover.

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Investments, Portfolio Construction, SMSF

Hostplus offers unique unlisted asset access

Hostplus Unlisted assets SMSF SMSF Professionals Day 2024 Portfolio allocations

SMSF members have the ability to benefit from the economies of scale and access to unique investment opportunities a major industry fund enjoys.

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