Articles by Darin Tyson-Chan

Administration, ATO, SMSF, Tax

More admin pain from $3m soft cap

SMSF SMSF annual return Total superannuation balance Defined benefit pension $3 million earnings tax

SMSF trustees and practitioners are likely to face a greater administrative burden and associated costs as a result of the new $3 million soft cap.

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Superannuation, Tax

Div 296 tax carries penalty rates

Division 296 tax Tax liability penalty interest rates total super balance $3 million

The penalty interest rates applied to unpaid tax liabilities under the proposal to tax total super balances over $3 million have been defined.

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ATO, Compliance, SMSF

ATO worry over loans to members

ATO SMSF Loans to members illegal early access Paul Delahunty

The ATO is worried about the practice of SMSFs lending money to members as a flag for potential illegal early access of fund assets.

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Retirement, Superannuation

Shift in policy focus supported

Actuaries Institute retirement superannuation drawdown accumulation decumulation

The government’s increased focus on the decumulation phase of superannuation has drawn support from a key professional body.

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Contributions, Legislation, SMSFA

Contribution rule change effect visible

SMSF Association ATO work test Contributions SMSFs

The latest ATO statistics covering the SMSF sector have shown amendments to the contribution rules have made a significant impact on trustees.

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Administration, Compliance, Investments, SMSF

Investment bands totally unnecessary

SMSF Investment strategies Asset allocations tables SIS Act

The inclusion of specific allocations to particular asset classes in SMSF investment strategies should be avoided to mitigate compliance issues.

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financial advice

FAAA illustrates simple advice concept

Financial Advice Association of Australia FAAA Sarah Abood Quality of Advice qualified adviser simple advice

The potential application of simple advice provided by qualified advisers as a result of the Quality of Advice Review has been illustrated the FAAA.

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