Articles by Darin Tyson-Chan

Compliance, Regulation, Tax, Wind ups

Manual tax return won’t hasten wind-up

The lodgement of a manual tax return shortly before 30 June will not necessarily accelerate the process of an SMSF wind-up.

The lodgement of a manual tax return shortly before 30 June will not necessarily accelerate the process of an SMSF wind-up.

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Contributions, Division 296

Some contributions mask Div 296 impact

Contribution strategies must all be assessed for their Division 296 effect even if eligibility for them is not linked to the total super balance.

Contribution strategies must all be assessed for their Division 296 effect even if eligibility for them is not linked to the total super balance.

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Business News

ASF Audits expands industry footprint

ASF Audits has increased the scale it has in the sector with the acquisition of Partners Wealth Group’s SMSF audit book of business.

ASF Audits has increased the scale it has in the sector with the acquisition of Partners Wealth Group’s SMSF audit book of business.

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Financial Advice, Technology

Digital tools a path to broader advice

New research has highlighted the role digital advice is playing as an avenue for consumers to seek wider professional financial guidance.

New research has highlighted the role digital advice is playing as an avenue for consumers to seek wider professional financial guidance.

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Documentation, Technology

Electronic signing not for all documents

While the majority of SMSF documents can be approved via applications such as Docusign, there is one important exception to this practice.

While the majority of SMSF documents can be approved via applications such as Docusign, there is one important exception to this practice.

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Auditing

Act2 attains peak data security standard

Act2 Solutions has become the first Australian actuarial firm to achieve the highest globally recognised data security certification.

Act2 Solutions has become the first Australian actuarial firm to achieve the highest globally recognised data security certification.

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Contributions, Tax

Concessional cap breaches count as income

Amounts in excess of an individual’s concessional contributions cap will be included in that person’s assessable income for the year.

Amounts in excess of an individual’s concessional contributions cap will be included in that person’s assessable income for the year.

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Administration, Technology

Cloudoffis developing new AI tool

A sector stakeholder is currently developing a new tool to assist practitioners with SMSF compliance using artificial intelligence.

A sector stakeholder is currently developing a new tool to assist practitioners with SMSF compliance using artificial intelligence.

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Auditing, Documentation

Revised auditor onus for declarations

Auditors now have new record-keeping obligations regarding the SMSF trustee declaration, with compliance in that area a current focus of the ATO.

Auditors now have new record-keeping obligations regarding the SMSF trustee declaration, with compliance in that area a current focus of the ATO.

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Division 296, Documentation, SMSF, Tax

Div 296 process appears to be clunky

The necessity to obtain an actuarial certificate with regard to the allocation of earnings for Division 296 purposes currently seems to be unclear.

The necessity to obtain an actuarial certificate with regard to the allocation of earnings for Division 296 purposes currently seems to be unclear.

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