Articles by Darin Tyson-Chan

Regulation, SMSFA, Tax

SMSFA broadens soft cap talks

$3 million soft cap SMSFA

The SMSF Association is engaging other industry bodies to help its campaign to have the government change the calculation method for the $3 million soft cap.

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LRBA, SMSF, Superannuation, Tax

LRBA TSB treatment a soft cap issue

$3 million soft cap LRBA apportioning

The apportioning of LRBA liabilities remaining to be paid to the total super balance of SMSF members is another $3 million soft cap issue.

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Investments, Markets

New unitised private debt fund released

Zagga CRED Fund unitised private debt

A new unitised private debt fund has been introduced to the Australian market, designed to provide a hedge against rising interest rates.

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ATO, Downsizer, Property

Downsizer timeframe absolute

Downsizer timeframe

The timeframe within which a downsizer contribution has to be made is definitive for all circumstances relating to this type of strategy.

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Compliance, In-house assets, LRBA

Loan key to holding trust asset

LRBA gearing strategy

An LRBA of any magnitude should be used for compliance purposes if an associated holding trust has acquired the asset in question.

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ASIC, Crypto Assets, Investments

ASIC declares areas of future focus

ASIC corporate plan

The regulation of crypto-assets and design and distribution obligations for fund managers are areas of compliance focus for ASIC in the coming years.

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Pensions, Retirement, SMSF

Single-asset segregation barred

SMSF single asset segregation

A single asset cannot be treated in a manner that allows it to support some SMSF members in accumulation phase and others with a pension account.

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LRBA

LRBA refinancing now a real option

SMSF LRBA refinancing

SMSFs using a related-party LRBA may look to refinance the loan arrangement on more favourable terms, but must do so with caution.

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ATO, Pensions

Problem with legacy pension fix

SMSF legacy pensions ATO error

SMSF trustees are being prevented from commuting excess transfer balance cap amounts arising from legacy pensions due to an ATO systems glitch.

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