Articles by Darin Tyson-Chan

LRBA

New LRBA reporting requirements unclear

new LRBA reporting requirements

LRBA reporting instructions associated with the new superannuation measures bill may be self-defeating because the ATO is looking to capture too much information.

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ATO, Pensions

Confusion again surrounds death benefit pensions

treatment of death benefit pensions

A recent ATO update regarding the treatment of death benefit pensions that have failed to meet minimum pension standards has raised more questions for the sector.

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ATO, Regulation

Sector angst over administrative penalties

SMSF administrative penalties

Recent events indicate the ATO has changed its approach to issuing SMSF administrative penalties for legislative breaches, with the development raising sector concerns.

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Regulation

NALI statutory income clarification expected

NALI statutory income

The legislation governing non-arm’s-length income is set to be amended to make the treatment of capital gains easier to understand.

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Financial Planning, Investments

Investment decisions challenging trustees the most

investment decisions trustees

Choosing specific assets and investments is the most difficult decision trustees face in running their SMSF, research has shown.

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ETFs, Financial Planning

Adviser product set evolving

SMSF product advice

Industry research has shown the product sets recommended by SMSF advisers are changing to better suit the advice clients are seeking.

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ETFs, Investments

BetaShares ETF provides access to UK market

Betashares UK exchange traded fund

Australian investors will have access to large corporations listed on the London Stock Exchange via an exchange-traded fund launched by BetaShares today.

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Accounting

Rollover recourse important to know

SMSF rollover problems

Knowledge about recourse action in the event of delayed SMSF rollover requests is an area where advisers can add value for their clients.

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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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