Articles by Darin Tyson-Chan

Education, Regulation

SMSF Association against code of ethics ambiguity

The SMSF Association has used its Financial Adviser Standards and Ethics Authority (FASEA) code of ethics submission to call for less subjectivity and greater clarity to allow a more practical implementation of the required standards.

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Investments, LICs

PM Capital unveils LIC security with a difference

Investment manager PM Capital has launched a listed investment company (LIC) security offering access to global equities while including a unique feature allowing investors the ability to redeem their allocations at the value of the vehicle’s net tangible assets (NTA).

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ATO, Retirement, Superannuation

Timing of pension payments has ECPI implications

Advisers and their clients should be aware that the timing of pensions payments made throughout the year can have an effect on the level of exempt current pension income (ECPI) an SMSF can claim in a particular year, a superannuation technical expert has said.

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Superannuation

Statistics show SMSFs not just for the rich

The latest data reflecting the current position of the SMSF market has indicated these types of retirement saving structure are not purely the domain of extremely wealthy individuals as is often thought, the SMSF Association has said.

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Retirement, Strategy

Drawdown strategies must maximise tax position

Advisers must work with their SMSF clients to ensure they maintain the optimal tax position of the fund when a pension above the minimum drawdown amount is being sought, a technical expert from the sector has said.

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Compliance, Regulation, Superannuation

SuperStream announcement a mixed bag

A superannuation industry technical expert has described the federal government’s proposal to include SMSFs within the SuperStream rollover system as a positive development, but has identified some of the other elements included in the initiative as potentially being problematic.

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Compliance, Superannuation

No simplification for personal super contributions

Industry expectations that Treasury would simplify the process by which individuals claim a tax deduction for personal superannuation contributions have not come to fruition.

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Estate Planning, Financial Planning, Superannuation

Super reforms effect begins to show

The latest research into the SMSF sector has shown the super reforms handed down in the 2016 federal budget are beginning to have a significant impact on trustees’ financial advice priorities.

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Compliance, Superannuation

SMSFs get inactive low-balance account concession

The bill enacting the 2018 federal budget proposal to have all inactive low-balance (under $6000) superannuation accounts transferred to the ATO has taken into account the concerns of SMSFs running deliberate multiple-fund strategies.

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ATO, Strategy

ATO to apply Part IVA to reserve scrutiny

The ATO has made known its intention of determining whether there are any breaches of the Income Tax Assessment Act 1936 Part IVA rule when examining the use of reserves in an SMSF.

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