Articles by Darin Tyson-Chan

ATO, Trusts

SMSF impact of Bendel decision unknown

The recent High Court ruling in the Bendel case may have SMSF implications should the ATO decide to amend an existing sector instrument.

The recent High Court ruling in the Bendel case may have SMSF implications should the ATO decide to amend an existing sector instrument.

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Contributions

Carry-forward contribution TSB a gateway

Contributions made under the unused concessional cap rules will not hinder the strategy even if the amount means the qualifying TSB is exceeded.

Contributions made under the unused concessional cap rules will not hinder the strategy even if the amount means the qualifying TSB is exceeded.

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Contributions, Tax

CGT contribution strategy marginalised

The federal budget has reduced the effectiveness of making personal deductible contributions to reduce the amount of CGT payable by an individual.

The federal budget has reduced the effectiveness of making personal deductible contributions to reduce the amount of CGT payable by an individual.

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LRBA, SMSFA

Immediate impact of LRBA ban outlined

The peak sector body has recognised the immediate implications of the government’s ban on certain LRBAs for SMSFs with this gearing in place.

The peak sector body has recognised the immediate implications of the government’s ban on certain LRBAs for SMSFs with this gearing in place.

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LRBA

IFPA rejects LRBA ban reasoning

IFPA has criticised the ban on using LRBAs to purchase residential property, noting it is a valuable and effective type of wealth-building facility.

IFPA has criticised the ban on using LRBAs to purchase residential property, noting it is a valuable and effective type of wealth-building facility.

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Budget, Legislation, LRBA, Strategy

LRBA ban has no sound basis

Criticism of the LRBA ban on the purchase of residential property has continued, directed at both the decision methodology and the process involved.

Criticism of the LRBA ban on the purchase of residential property has continued, directed at both the decision methodology and the process involved.

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ATO, Contributions

ATO information sometimes incomplete

An anomaly in the way the ATO communicates an individual’s contribution history must be considered when using the carry-forward rules.

An anomaly in the way the ATO communicates an individual’s contribution history must be considered when using the carry-forward rules.

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LRBA

LRBAs banned for residential property

The government has decided to ban the use of LRBAs for the purpose of buying residential property in order to secure the Greens’ support for the budget.

The government has decided to ban the use of LRBAs for the purpose of buying residential property in order to secure the Greens’ support for the budget.

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Pensions, SMSF

Automatic min pension correction unsound

Putting documents in place to automatically trigger rectification action for a minimum pension shortfall is unlikely to be effective.

Putting documents in place to automatically trigger rectification action for a minimum pension shortfall is unlikely to be effective.

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SMSF, Tax

Strategies can mitigate death taxes

SMSF members can implement certain strategies that can mitigate the effect of the three layers of taxes on death that currently exist.

SMSF members can implement certain strategies that can mitigate the effect of the three layers of taxes on death that currently exist.

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