Articles by Darin Tyson-Chan

Administration, ATO

ATO to speed up establishment procedure

The time lag from when an SMSF is established to when it is able to receive contributions is going to be significantly shortened.

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Tax

Contributions sweeteners predicted for budget

Positive changes to the contributions rules may be contained in this year’s federal budget as an election sweetener, according to SuperConcepts.

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LRBA, Superannuation

SMSFA suggests better LRBA risk reduction solution

The banning of limited recourse borrowing arrangements will not be needed if certain other measures are implemented to lessen the risks involved with this type of gearing, according to the SMSF Association.

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Superannuation

Industry funds coming after SMSFs

Predictions the SMSF sector will experience an increasing number of attacks from industry funds have continued.

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Pensions

TBAR benefit can come from timely pension start

anti-detriment; provisions; death benefits

An SMSF strategist has recommended advisers start a pre-preservation age pension as soon as possible.

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Superannuation, Tax

New CGT concessions book hits the shelves

A just-published book is aimed at acting as a reference guide to the small business capital gains tax concessions and their superannuation implications.

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Regulation, Strategy

SMSF body endorses six-member fund maximum

The move to increase the maximum number of SMSF members from four to six has met the approval of the peak sector body.

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ATO, Superannuation

ATO issues super access guidance

The ATO has warned SMSF trustees about the seriousness of accessing their superannuation benefits illegally.

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Compliance, Strategy

Six members may require corporate trustee

Topdocs estate planning

Having a corporate trustee may be the only solution for some SMSFs wanting to increase the number of fund members to the maximum of six.

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ETFs, Investments

SMSFs remain ETF pioneers

SMSFs continue to drive flows into new asset classes offered by exchange-traded funds even though they now represent a smaller amount of overall capital managed by these investment structures.

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