Articles by Darin Tyson-Chan

ATO, Pensions

ECPI discretion success has several elements

ECPI discretion success has several elements

A successful application for ATO discretion to claim exempt current pension income usually involves some common elements, a technical manager has said.

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Compliance

Market value substitution rules not a NALI pardon

A technical expert has warned the amendments to the non-arm’s-length income rules will still apply to an SMSF that has implemented the market value substitution measures as defined in the Income Tax Assessment Act 1997.

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Business News

DomaCom capital raising to generate $6m

The most recent share placement activity undertaken by fractional property investment manager DomaCom is anticipated to raise $6 million.

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Compliance

NCC cap triggers common error

NCC cap triggers common error

An SMSF expert has identified a common misconception regarding the non-concessional contributions cap and its effect on the treatment of limit breaches.

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Compliance, Financial Planning

TBC creates puzzling advice issues

Transfer balance cap death benefits

A chartered accounting firm partner has identified advice compliance complexity resulting from the transfer balance cap’s effect on the treatment of SMSF death benefits.

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ETFs, Investments

Diversification an SMSF priority

Diversification an SMSF priority

SMSF investors are showing some urgency in relation to diversification in their portfolio allocations, a report has shown.

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Retirement

New pre-retirement research on the way

pre-retirement research

New insights into how pre-retirement advice can play a more effective role in providing a better life in retirement are expected to be drawn from a research project to be undertaken by Allianz Retire Plus and Macquarie University.

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Accounting, Financial Planning

Support exists for accountants’ exemption rebirth

Accountants could play a role in satisfying the current unmet financial advice needs of Australians if an “extended accountants’ exemption” was introduced, according to a major accounting body.
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Accountants could play a role in satisfying the current unmet financial advice needs of Australians if an “extended accountants’ exemption” was introduced, according to a major accounting body.

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Financial Planning

Unused concessional cap a reserve elimination tool

Unused concessional cap a reserve elimination tool

A technical expert has advised rules that allow individuals to carry forward their unused concessional contributions cap for five years if their total super balance is below $500,000 can help to get rid of SMSF reserves.

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ATO, Investments

CAANZ makes recommendations re ATO letters

ATO SMSF investment strategies

A major accounting body has made recommendations as to how SMSF auditors, administrators and tax agents can play a role in the ATO’s scrutiny of investment strategies.

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