Articles by Darin Tyson-Chan

Accounting

Carry-forward rules a splitting boost

Carry forward contribution splitting

The new rules regarding carry forward concessional contributions can augment contribution splitting strategies from the current financial year onwards.

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ATO, Superannuation

Downsizer errors face penalties

ineligible downsizer contributions

Downsizer contributions made by SMSF members who are ineligible to make them could attract an ATO penalty, a technical expert has said.

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ATO, Superannuation

Angst over concessional cap records

concessional contributions

ATO record-keeping with regard to unused contributions caps able to be carried forward is still causing worry among SMSF tax agents.

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Business News, Financial Planning

Seamless SMSF targeting advisers

Seamless SMSF

Seamless SMSF is looking to increase the number of financial planning practices it services on the back of its rebrand last month.

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Administration, ATO

ATO wind-up advice unworkable

SMSF wind-ups

The guidance the ATO released for SMSF trustees regarding fund wind-ups has been described as unworkable from an audit perspective by a leading sector practitioner.

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Retirement, Superannuation

Work test amendments drafted

work test legislation

The federal government has released draft legislation to modify the work test rules associated with superannuation contributions for older Australians.

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Regulation

Hawking ban to strengthen sector integrity

hawking financial products

Draft legislation released by the federal government prohibiting the hawking of financial products has received SMSF Association endorsement.

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Compliance, ETFs

ETFs minimise adviser compliance risk

ETFs compliance risks

A panel of industry stakeholders has agreed the use of exchange-traded funds can allow advisers to reduce their compliance risks.

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Investments, Retirement

Retirees require better risk protection

ASIC Retirees risk

ASIC needs to do a better job in making sure the risks associated with offerings advertising higher-than-average returns are properly communicated to retirees, a senior executive from a research house has said.

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Compliance

Targeted implementation of work test amendment likely

Targeted work test

A technical expert has suggested the relaxing of the work test rules is likely to be implemented in a fashion targeted toward certain individuals.

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