Articles by Darin Tyson-Chan

Auditing

Internal controls key audit item

Internal controls

The internal controls of an SMSF need to be taken into account when performing an audit, regardless of the type of audit being carried out, a specialist practitioner has said.

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Retirement

Call for mandatory longevity risk obligation

Longevity risk

Superannuation trustees should be obligated to include products to address longevity risk for members, a dialogue paper has suggested.

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Superannuation

SMSFA to aid COVID-19 recovery

COVID-19 recovery

The SMSF Association is aiming to formulate policy in conjunction with the National COVID-19 Coordination Commission to define roles the sector can play in assisting the nation’s economic recovery after the coronavirus pandemic.

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Pensions

Death pension ECPI has no set time frame

Death pension

Death benefit pensions that require an extended period of time to be paid can still qualify for exempt current pension income, a technical expert has said.

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ATO, Regulation

Death benefit lump sums unclear

Death benefit lump sums

The ATO is yet to clarify if multiple lump sum payments can be made from death benefit pensions.

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Business News

Class acquisition gains traction

Class acquisition

Superannuation administration service provider Class is reaping the rewards from its purchase of NowInfinity.

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Appointments

Industry veteran announces retirement

SMSF Association

The SMSF Association has confirmed its head of technical Peter Hogan will be retiring at the end of September.

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ATO, LRBA

ATO broadens LRBA strategies

LRBA strategies

Limited recourse borrowing arrangements can now legally be structured in more ways due to an instrument released by the ATO.

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LRBA

Loan relief not an opportunity

LRBA loan relief

Individuals should think carefully about entering into a new related-party limited recourse borrowing arrangement to benefit from the COVID-19 loan relief provisions, a technical manager has warned.

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FASEA

Common theme to FASEA feedback

FASEA requirements

The educational requirements under the FASEA framework have been labelled impractical for members of the Stockbrokers and Financial Advisers Association.

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