Articles by Darin Tyson-Chan

Pensions

Three key factors for reversionary pensions

The level of sophistication involved with a reversionary pension comes down to three things that or high importance, according to a SMSF sector strategist.

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ATO, Superannuation

ATO outlines SMSF implications of super reforms

The ATO has identified the SMSF implications of the Protecting Your Super reforms that will come into effect from 1 July 2019.

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ATO, Compliance

Care needed over contribution refunds

POpening wallet to pay a refund

Following the prescribed legal manner as to how to refund a contribution made or accepted in error is critical from a compliance perspective.

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ATO

ATO flags TBAR over-reporting

Exclamation marks as warning signs against over-reporting information to ATO

SMSF trustees and their tax agents have been advised by the regulator of certain items and events that should not be included in their transfer balance account report.

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Financial Planning

New video series reinforces value of advice

Advisers have been provided with a new education tool in the form of a video series to assist them with their client-facing activities.

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Estate Planning, Superannuation

Court rules on injured child BDBN

A recent court ruling conferred power to an incapacitated child’s mother, authorising her to implement a binding death benefit nomination with regard to the child’s superannuation benefits.

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Strategy

Corporate trustee not foolproof

Sign reading caution as warning on use of corporate trustee stuctures in SMSFs

Significant events such as having a fund member die can highlight the flaws contained within a corporate SMSF trustee structure, according to an industry strategy specialist.

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ATO, Tax

ATO confirms conciliatory TBAR approach

Silhouette of helping hand between two climbers representing ATO helping SMSFs

Late TBAR lodgement is currently being treated from an educational and supportive perspective by the ATO.

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ATO

Money transfer crucial to SMSF loans

In order for the ATO to properly recognise a related-party loan arrangement involving an SMSF, a money transfer has to take place, a specialist legal firm has said.

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Investments, Tax

Indirect effects of franking credit plan also critical

SMSF, trustees, franking credits, AMP Capital

The indirect effects of Labor’s proposed franking credit policy may be as significant as its immediate impact, a large financial services firm has warned.

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