Articles by Darin Tyson-Chan

Superannuation

SMSF establishments to rise again

SMSF establishments rise

After suffering a slight decline in recent years, SMSF establishments look to be on the rise again, according to the latest research into the sector.

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Accounting

Franking credit policy had silver lining

franking credit diversification

A positive development for SMSFs did result from Labor’s proposed change to franking credit refunds raising questions around the need for investment diversification.

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ASIC

Adviser handed decade-long prison term

ASIC disqualifies auditors

A former Adelaide-based adviser has been sentenced to 10 years’ imprisonment having stolen nearly $5 million of his clients’ money.

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Retirement, Superannuation

Deeming rate gap eroding retiree capital

deeming rate gap

The erosion of pensioner capital can be a direct result of the difference between deeming rates and the official interest rate, but a solution to the problem is available.

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Retirement, Strategy

Trustee structure key in retirement income decision

smsf trustee affect retirement income

Whether an SMSF has an individual trustee or a corporate trustee can dictate how benefits are paid out to its members in retirement.

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ETFs

Index ETFs the better performers

Index ETFs outperform managed counterparts

Index exchange-traded funds generated greater returns than their actively managed counterparts over the past year, according the latest market research.

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Property, Tax

Downsizer contributions get separate SAR treatment

downsizer contributions; annual return

The 2019 SMSF annual return will contain a separate area for trustees to inform the ATO about downsizer contributions that have been made.

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ATO, Tax

TPB warns against unregistered tax agents

TPB; unregistered; tax agents

The dangers of using an unregistered tax agent have been spelled out by the Tax Practitioners Board.

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Documentation

Incapacity definition requires caution

incapacity; definition; documentation

A senior SMSF consultant has warned setting a definition for incapacity with regard to proper super fund documentation is not a simple task and advisers should be wary of the associated complexity.

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Retirement, Strategy

New financial year should prompt strategy review

retirement; savings; strategy

The new financial year and the changes it brings to the superannuation rules should prompt advisers and their clients to review their retirement savings strategies.

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