Articles by Darin Tyson-Chan

Appointments

New vice chair for SMSF Association

vice chair SMSF Association

The SMSF Association has appointed Michael Houlihan as its new vice chair.

read more
Pensions

Death benefits don’t need cash

Death benefits cashing

The cashing of a death benefit can be executed using an in-specie transfer, a technical services manager has said.

read more
Auditing

Trustees have SAN misuse duty

trustees san misuse

SMSF trustees have been reminded by the ATO it is their responsibility to ensure their fund has not fallen foul of tax agents misusing SMSF auditor numbers.

read more
Administration, Documentation

Accountants reject new reporting deadline

SMSF statements deadline

The proposed new deadline by which SMSF financial statements must be prepared has been rejected by two major accounting bodies in a joint submission to Treasury.

read more
Strategy

Separate SMSFs a conflict fix

Separate SMSFs member conflicts

A specialist lawyer has suggested establishing separate SMSFs can help avoid member conflicts while still achieving the desired investment objectives.

read more
Auditing

Accounts move blindsided sector

SMSFs financial statements

The proposal to require SMSFs to prepare their financial statements 45 days before the fund’s annual return is due to be lodged took the sector by complete surprise, an industry service provider has said.

read more
Administration

Arrears contribution glitch arises

contributions arrears SG amnesty

A technical manager has revealed contributions made in arrears due to the super guarantee amnesty are causing problems for some SMSFs.

read more
Superannuation

SG decision to be made closer to deadline

SG levy decision

An increase in the super guarantee levy may still go ahead at the scheduled time, but a decision on the matter will not be made until the first half of next year, a government minister has said.

read more
Administration, Superannuation

Better SMSF insights to come

SMSF running costs

New research into fund running costs will soon be released by the SMSF Association to coincide with its SMSF week initiative.

read more
Documentation, Strategy

Joint ventures need proper structure

joint venture structure SMSF

A specialist legal firm has emphasised the need for joint venture arrangements involving an SMSF to be structured properly to avoid being caught by the in-house assets rule.

read more

Copyright © SMS Magazine 2025

ABN 80 159 769 034

Benchmark Media

WordPress website development by DMC Web.