Articles by Darin Tyson-Chan

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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Superannuation

Early super eligibility may still be questioned

early release super eligibility

A major accounting body has warned penalties could be issued to individuals who have already accessed their super early under the COVID-19 relief measure, but are ruled ineligible to have done so.

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Documentation

New ID requirement for corporate trustees

identification SMSF corporate trustee

Directors of an SMSF corporate trustee will be required to comply with a new identification process introduced through legislation passed earlier this month.

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Financial Planning, Tax

TPB, FPA forge inaugural partnership

TPB FPA MOU

A memorandum of understanding has been signed between the Tax Practitioners Board and the Financial Planning Association facilitating an official information exchange.

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