Articles by Darin Tyson-Chan

Documentation

Trust deed history required

Trust deed history

A fully documented history of an SMSF’s trust deeds is required to establish the validity of any variations made to this element of the fund’s paperwork, a law partner has said.

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ATO, Documentation

No part for ATO in deed changes

ATO SMSF trust deeds

An SMSF trust deed stipulating any change to it requires ATO approval cannot satisfy this condition, the partner of a legal firm has said.

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Documentation, Estate Planning

BDBN can mimic death pension

BDBN reversionary pension

A binding death benefit nomination can achieve the same outcome as a reversionary pension, the partner of a law firm has said.

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ATO, Superannuation

myGov anomalies not absolute

myGov early access super

SMSF trustees should still be able to access their super benefits early under the COVID-19 financial relief measures, even if their myGov account is indicating their funds are invalid, a technical expert has said.

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Retirement

Retirees have to assess capital differently

retirees income capital

The COVID-19 pandemic’s effect on investment markets will force retirees to consider capital pools with regard to their income requirements, a senior financial services executive has said.

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Pensions

Call for market-linked pension fix

market-linked pension

The SMSF Association has asked the ATO to use its discretionary powers to correct an irregularity in the transfer balance account debit calculation when market-linked pensions are commuted.

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Superannuation

COVID-19 to spur SMSF growth

SMSF growth

The coronavirus pandemic is likely to boost the number of SMSFs as people re-examine their financial affairs in the wake of the virus crisis.

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Financial Planning

Specialist advice needed more than ever

specialist SMSF advice

The SMSF Association has stated there has never been a more critical time for trustees to receive specialist SMSF financial advice.

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ATO, Superannuation

Few early release recontributions

early release super recontributions

The practice of accessing superannuation early under the COVID-19 relief measure and recontributing the funds back into a super fund to gain a tax benefit has not been common so far, the ATO has said.

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Accounting, Administration

Returns still require signature

SMSF annual return

SMSF annual returns still require a signature of some sort, regardless of COVID-19 isolation practices, a technical specialist has said.

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