Articles by Darin Tyson-Chan

ATO, Regulation

In-specie contributions not a NALE loophole

In-specie contributions NALE

The new non-arm’s-length expenditure provisions will still apply to situations where an in-specie contribution has been used to bridge the difference between the purchase price and market value of an asset acquired by an SMSF.

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Profiles

One on one with…Dana Fleming

Dana Fleming on real-time reporting

Dana Fleming talks about the seriousness of some common compliance breaches in the SMSF sector, and the unavoidable path to real-time reporting.

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ATO, Superannuation

ATO grants NALE transition period

ATO NALE transition

SMSF trustees have the opportunity to rectify any service provision arrangements involving themselves and their fund to prevent them from falling foul of the new NALE provisions.

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Features

2019 SMSF roundtable: Back to the future

smsf roundtable 2019
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Selfmanagedsuper‘s annual SMSF Roundtable discussed the impact of key events in advice, policy developments and trustee education.

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Superannuation

SMSF Association critical of ASIC message

SMSF Association critical ASIC

The latest Australian Securities and Investment Commission fact sheet on SMSFs has been criticised by the main industry body for portraying the sector in a very poor light.

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Accounting, ASIC

SMSF accountant jailed for three years

SMSF accountant jailed three years

A three-year jail term has been handed down to an SMSF accountant found guilty of making false and misleading statements to obtain money from his clients and subsequently misappropriating those funds.

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Property

Real property problems not about LRBAs

LRBA property spruikers

The ATO’s decision not to target the operation of limited recourse borrowing arrangements directly in its efforts to crack down on inappropriate uses of SMSFs to acquire property has been supported by a specialist fund manager.

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Documentation, Pensions

Estate planning conflict not always present

BDBN reversionary pension co-exist

A binding death benefit nomination and a reversionary pension can both exist within the same estate plan without the need for one to trump the other, a specialist document provider has said.

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Commercial Property

Stronghold launches its first open ended fund

Commercial property fund stronghold

An open ended managed commercial property fund has been launched by Stronghold Investment Management.

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Residential Property, Superannuation

Bill amendments make downsizer contributions clearer

Downsizer contributions amendments

Anomalies associated with the downsizer contribution rules may be addressed in treasury law amendments that have been the subject of industry consultation.

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