Articles by Darin Tyson-Chan

From the Editor

Sole purpose should not be a political football

The last time I looked, the sole purpose test dictates an SMSF needs to be maintained for the sole purpose of providing retirement benefits for its members or their dependants if the member passes away before retirement.

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Business News

Planners, accountants miss opportunity so far

Looking through a keyhole towards a person standing on grassy green hills

The latest industry research has shown financial planners and accountants have in the main not been able to use the growth of the SMSF sector over the past 10 years to their advantage.

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From the Editor

Ham-fisted handling so far

One of the biggest concerns in financial advisory circles at the moment surrounds the proposed new education standards being formulated by the Financial Adviser Standards and Ethics Authority (FASEA).

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Profiles

One on one with…Deborah Ralston

Deborah Ralston was appointed as the new SMSF Association chair at the industry body’s national conference in February.

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Profiles

One on one with…David Busoli

SMSF Alliance practice principal David Busoli has experienced the full evolution of the SMSF sector. He explains to Darin Tyson-Chan the concept behind strategic administration and expresses his desire for the constant sniping from some parts of the superannuation industry to stop.

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ATO

Market-linked pension commutations unclear

The SMSF Association is seeking clarity from the ATO over its position regarding the treatment of market-linked pension commutations on an individual’s transfer balance account.

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Regulation

PC view of SMSFs too simplistic

Close-up of a magnifying glass

The SMSF Association has labelled the Productivity Commission’s assessment of self-managed funds with balances below $1 million and those with very small asset bases as too simplistic and will be engaging with the government body on this issue as part of the next stage of the consultation process.

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Superannuation

Ignorance over personal deductible contributions

Few SMSF trustees are taking advantage of the ability to make personal deductible contributions to their super fund because they remain unaware of the change in legislation allowing them to do so.

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Accounting

Anecdotal evidence of poor CGT advice

Close-up of an index finger about to press a button.

A technical expert has expressed his concerns about the poor quality of advice some SMSF trustees have admitted to receiving with regard to the super reforms capital gains tax (CGT) relief provision.

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Superannuation

Imputation refund policy under more fire

The federal opposition’s proposed policy of allowing imputation credit refunds to be paid only to those SMSFs with a member receiving an age pension payment has drawn more criticism, this time from the partner of an accounting firm.

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