Articles by Darin Tyson-Chan

ATO, Compliance, Regulation

TBAR a potential TSB solution

It may be beneficial for SMSF members to calculate and record their total super balance (TSB) as at 30 June 2017 via a transfer balance account report (TBAR) rather than by way of the fund’s annual return, particularly if their retirement savings assets are close to $1.6 million, a technical expert has said.

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ATO, Retirement, Superannuation

ATO rectifies market-linked pension anomaly

The ATO has announced a common-sense solution to the unintended consequences of its treatment of situations where a market-linked pension has been commuted and subsequently restarted in relation to an individual’s transfer balance cap.

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Superannuation

WAM fights banning of franking credit refunds

Fund manager Wilson Asset Management has started a petition enlisting the support of its clients and any other interested investors to rally against the Labor Party’s proposal to make certain Australians ineligible for imputation credit refunds. Speaking at the 2018 Australian Investors Association National Conference on the Gold Coast last week, Wilson Asset Management lead […]

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Regulation

SMSF Association backs renaming of general advice

The SMSF Association has given its full support to the Productivity Commission’s recommendation to rename the term ‘general advice’.

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Commercial Property, Regulation, Residential Property

Call for more property spruiking barriers to entry

The SMSF Association has called for the introduction of increased barriers to entry for SMSF property spruikers as a method of reducing the incidence of inappropriate advice involving fund establishment for the purpose of purchasing residential real estate via limited recourse borrowing arrangements (LRBA).

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Retirement, Strategy, Superannuation

TBC may expose super benefits to unwanted parties

SMSF trustees who have had to roll back some of their fund assets from pension to accumulation phase to comply with the $1.6 million transfer balance cap may have inadvertently given access to a portion of their retirement savings benefits to unwanted parties upon death, according to a technical expert.

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Accounting, Administration

ECPI method switching can be avoided

Financial advisers can help their clients avoid having their SMSF switch between the segregated and unsegregated methods for exempt current pension income (ECPI) calculation purposes at different periods throughout a given financial year by maintaining a small asset balance of the fund in accumulation phase, a technical expert has said.

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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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