Articles by Darin Tyson-Chan

Death benefits

Court can give death benefit guidance

SMSF trustees who are unsure as to their death benefit payment responsibilites can approach the court to guide them through the process.

SMSF trustees who are unsure as to their death benefit payment responsibilites can approach the court to guide them through the process.

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Retirement, Superannuation

Super gender gap not improving

New research has identified new factors that are contributing to the ongoing gender gap the in Australian superannuation system.

New research has identified new factors that are contributing to the ongoing gender gap the in Australian superannuation system.

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ATO, NALI/NALE, Regulation

LCR 2021/2 rulings applauded for now

The SMSF Association has praised some of the ATO rulings regarding LCR 2021/2 but also identified other areas that require more attention.

The SMSF Association has praised some of the ATO rulings regarding LCR 2021/2 but also identified other areas that require more attention.

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Pensions

TR 2013/5 update means more admin

The update to TR 2013/5 made last year has imposed a significant administrative burden for an SMSF that breaches pension payment standards.

The update to TR 2013/5 made last year has imposed a significant administrative burden for an SMSF that breaches pension payment standards.

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Administration, Legislation, Regulation

Trustee rule breaches have SIS relief

The Superannuation Industry (Supervision) Act provides some relief for SMSF trustees who have breached the rules by which they are bound.

The Superannuation Industry (Supervision) Act provides some relief for SMSF trustees who have breached the rules by which they are bound.

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NALI/NALE

NALI/NALE identification an issue

Transactions that could potentially trigger the NALI and NALE provisions are often only being identified by one SMSF source.

Transactions that could potentially trigger the NALI and NALE provisions are often only being identified by one SMSF source.

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financial advice, Financial Planning, Superannuation

No simple advice definition coming

The government will not be providing a definition of what will be considered simple advice under the Delivering Better Financial Outcomes package.

The government will not be providing a definition of what will be considered simple advice under the Delivering Better Financial Outcomes package.

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Pensions, Regulation, Superannuation

No minimum time for couple definition

There is no specified minimum time limit as to how long two people need to be in a relationship to be considered a couple for superannuation purposes.

There is no specified minimum time limit as to how long two people need to be in a relationship to be considered a couple for superannuation purposes.

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ATO, Pensions

ATO unlikely to grant pension relief

The probability of a successful application to the ATO for the use of its discretionary powers to rectify a breach of the pension payment standards is very low.

The probability of a successful application to the ATO for the use of its discretionary powers to rectify a breach of the pension payment standards is very low.

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ATO, Compliance, Documentation

ATO SAR letters require action

ATO correspondence regarding the non-lodgement of SMSF annual returns now has a more serious nature and should not be ignored.

ATO correspondence regarding the non-lodgement of SMSF annual returns now has a more serious nature and should not be ignored.

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