Articles by Darin Tyson-Chan

ATO, fraud, SMSF

Pursue illegally accessed monies

SMSF Self-managed superannuation Bobbin Lawyers Peter Bobbin Illegal drawdown

Trustees should try to recover any illegally accessed money from an SMSF to lessen the severity of compliance breach penalties they may face.

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BDBNs

BDBNs go past initial member death

SMSF Self-managed superannuation Estate plan binding death benefit nomination BDBN View Legal Matthew Burgess

In order for an SMSF estate plan to be robust, the implementation of a BDBN must deal with situations beyond the death of the original member.

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ETFs, Investments

Three new ETFs from Dimensional

Exchange-traded fund ETF Dimensional Fund Advisors

International wealth manager Dimensional Fund Advisors has launched three actively managed ETFs on the ASX to expand and complement its existing product range in Australia.

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Death benefits, Estate Planning, Pensions

Death beneficiary must be confirmed

Death benefit Reversionary pension Pension Beneficiary

Confirmation as to whom death benefits should be assigned needs to be established before a reversionary pension is implemented.

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SMSF, Tax

Timing crucial for CGT concessions

SMSF Self-managed superannuation Small business CGT concessions Accurium Mark Ellem

The timing of the administration procedures regarding the small business CGT concessions is critical for contributions made under these rules.

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Contributions, Tax

Acceptance rules key to CGT benefit

SMSF Self-managed superannuation Contribution acceptance rules Capital gains tax small business concessions CGT Accurium Mark Ellem

The contribution acceptance rules will always be the determining factor as to whether a member can use the CGT small business concessions.

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Legislation, Tax

IFPA raises Div 296 protest again

Unrealised capital gains Division 296 tax IFPA Institute of Financial Professionals Australia Total superannuation balance

Strong objections and suggested better approaches to the proposed Division 296 tax have again been communicated to members of parliament by IFPA.

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Financial Planning, Retirement, Superannuation

Life expectancy tables imperfect

Longevity risk Median expectancy tables Median age IFPA

It is not sound practice for advisers to rely almost solely on ABS life expectancy tables to manage a longevity risk due to the data involved.

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Death benefits, Estate Planning

EPOA limits are prudent

Enduring power of attorney Mental Incapacity SMSF Self-managed superannuation Trust deed Binding death benefit nomination Scott Hay-Bartlem Cooper Grace Ward

It is prudent to place limits on any enduring power of attorney regarding an SMSF, particularly when estate planning strategies are involved.

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