Articles by Darin Tyson-Chan

ATO

SMSF Association supports TBAR option 2

The SMSF Association has called on the ATO to adopt a practical approach regarding the introduction of the transfer balance account report (TBAR) and in doing so has thrown its support behind the proposed ‘option 2’ method of reporting.

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Business News

SMSFs show gender and group bias

The latest industry research performed by the University of Adelaide’s International Centre for Financial Services and SMSF administrator SuperConcepts has revealed group and gender are significant factors in determining the investment philosophy of an SMSF.

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Strategy

TBC may lift partial pension commutation use

Partial pension commutations have the potential to become more common as part of a strategy to comply with the transfer balance cap (TBC), the director of an advisory firm has said.

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Business News

Critical court date set for DomaCom

The date for a Federal Court hearing to determine if the DomaCom fractional property offering represents one trust only has been set, with the matter to be decided on in late November.

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Estate Planning

TRIS complicated by death

A transition-to-retirement income stream (TRIS) is treated in a different manner to an account-based pension upon the death of an SMSF member if it is auto-reversionary and incorporates far greater complexity, a superannuation lawyer has warned.

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Compliance

Events-based reporting urgency needed

Runners in motion.

Advisers need to make sure their clients are currently preparing for the new transfer balance account reporting (TBAR) regime even though its inception will not be until 1 July 2018, an advisory firm director has recommended.

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From the Editor

Opportunity seized

Analysis is beginning to filter through as to superannuant behaviour in response to the retirement savings reforms introduced on 1 July.

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ATO

ATO has close to no TBC discretion

It is important for SMSF trustees to ensure their funds do not exceed the newly implemented transfer balance cap (TBC) due to the restricted parameters the ATO has to operate under when enforcing this requirement, the regulator has said.

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Superannuation

Superannuation tax framework done

'THE END' typed.

Revenue and Financial Services Minister Kelly O’Dwyer has declared the federal government’s work on the tax structure of the Australian retirement savings system is now complete and no further changes in this area will be made.

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Business News

Trading platform targets SMSFs via education

Foreign exchange and contracts-for-difference (CFD) trading platform provider easyMarkets is looking to attract more SMSF clients through education programs and networks informing trustees how these instruments can be used properly to enhance their portfolio returns.

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