Articles by Darin Tyson-Chan

Contributions, Superannuation

AIR welcomes increased super flexibility

budget superannuation retirees

The budget measures improving the ability for individuals to make contributions to their super funds has been praised by retirees.

read more
Pensions, Superannuation, Tax

Tax on pension reserves a concern

legacy pension reserves

The severity of the tax treatment of reserves associated with legacy pensions contained in this year’s budget is cause for concern.

read more
Contributions, Strategy

New downsizer preservation issue

downsizer super preservation

The reduction in the eligible age for downsizer contributions has given rise to a super benefit preservation issue.

read more
Contributions

Bring-forward NCCs now less relevant

bring-forward NCC

The elimination of the work test has potentially impacted the relevance of the bring-forward non-concessional contribution provisions.

read more
Pensions

Legacy pension shift a real positive

legacy pensions

The decision in this year’s federal budget to give individuals a two-year opportunity to commute legacy pensions has been well received by SMSF stakeholders.

read more
Regulation

Residency rules made simpler

SMSF residency rules

Changes to the residency rules for SMSFs, including the scrapping of the active member test, are expected to significantly simplify the superannuation system

read more
Pensions

Accounting fees tricky for ECPI

accounting fees ecpi deduction

Close attention must be paid to how accounting fees are treated with regard to their tax deductibility status when a fund is claiming exempt current pension income.

read more
Contributions

Downsizer requires macro view

downsizer strategy

SMSF trustees need to consider the long-term strategy benefits of making downsizer contributions and not be swayed by the current investment climate.

read more
Tax

Indexation does not apply for DSFA

indexation DSFA

Indexation of the transfer balance cap will not affect the process that determines if an SMSF has disregarded small fund assets.

read more
Technology

SuperMate platform set for relaunch

SuperMate relaunch

SuperConcepts will relaunch its SuperMate SMSF administration platform with an overhaul of the functionality it provides to clients through improved use of technology.

read more

Copyright © SMS Magazine 2025

ABN 80 159 769 034

Benchmark Media

WordPress website development by DMC Web.