Articles by Darin Tyson-Chan

Investments, Regulation

Govt to launch franking credit inquiry website

The federal government will soon establish a website to encourage all concerned parties to express their views to the House of Representatives Standing Committee on Economics inquiry into the proposed removal of franking credit refunds for certain individuals.

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ATO, Strategy

ATO reserves position contrary to law

The ATO’s current stance on the elimination of some existing reserves runs contrary to the law and may result in SMSF trustees having to set up an accumulation account to ensure compliance in this area, a technical expert has said.

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Compliance

BDBN formalities best kept simple

An SMSF lawyer has suggested it is best practice to keep any rules governing the validity of binding death benefit nominations (BDBN) in a fund’s trust deed as simple as possible to avoid potential court challenges from aggrieved beneficiaries.

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Education

FASEA education elements causing SMSFA angst

The SMSF Association has highlighted specific educational requirements proposed by the Financial Adviser Standards and Education Authority (FASEA) as further areas of concern it has for the advice industry.

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ETFs, Investments

Fidelity embarks on active ETF strategy

International fund manager Fidelity has implemented a strategy to introduce a series of active exchange-traded funds into the market with the express view of assisting SMSF investors achieve better portfolio diversification.

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From the Editor

The talk of the town

The Aussiegolfa Pty Ltd v Commissioner of Taxation has been dominating the headlines becoming a household name in the SMSF world.

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Accounting, Regulation

Fund accounting can deliver TSB gain

Using tax-effect accounting when preparing the financial statements of an SMSF can be of benefit when determining a member’s total super balance (TSB), according to a superannuation technical expert.

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Auditing

SMSFA members reject three-year audit cycle

An SMSF Association member survey has found significant opposition toward the proposed introduction of a three-year audit cycle for SMSFs with a good compliance history.

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Strategy

A plea for professional common sense

The Financial Adviser Standards and Ethics Authority proposed recognition of existing qualifications with regard to the industry’s new educational standards has caused a lot of concern, especially in the accounting community. Bronny Speed illustrates what the current situation looks like and details some changes the industry is calling for. As a qualified chartered accountant (CA) […]

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Compliance, Pensions, Strategy

Disregarded small fund asset awareness needed for ECPI

Financial advisers and their SMSF clients need to consider the new rules pertaining to disregarded small fund assets when assessing whether an actuarial certificate will be needed to claim exempt current pension income (ECPI), an industry technical expert has said.

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