Articles by Darin Tyson-Chan

Trusts

Unit trust operation key factor

unit trust, SMSF

The workings of a unit trust rather than its ownership structure is the critical factor in determining whether it is a related-party unit trust.

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BDBNs, SMSF, Strategy, Superannuation

BDBN not just about time of death

BDBN estate planning

An effective SMSF estate plan must go beyond the survival of one party over another at the time of the relevant member’s death.

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ATO, Property, SMSF

Property project checking a must

Property development

The progress of property developments in which SMSFs are invested need to be continually monitored to avoid compliance breaches.

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NALI/NALE

New bill may provide NALE fix

NALE bill

A solution to one NALE issue could potentially be provided by the interaction of the bill tabled in parliament last week and TR 2010/1DC.

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Downsizer

Downsizer valuations absolute

Downsizer valuation

The valuation rules applied to downsizer contributions are very strict and not consistent with other tax provisions regarding property transactions.

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Superannuation, Tax

Indexation measure a Div 293 issue

indexation division 293

Indexation of the quarterly maximum super contribution base might trigger a Division 293 tax issue for employees on high salaries.

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ATO, Pensions, Retirement

TRIS could hinder indexation access

TRIS TBC indexation

The situation of a person turning 65 in June 2023 with a TRIS needs particular attention so they can maximise their personal transfer balance cap.

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Superannuation, Tax

New 30 per cent tax not accurate

30 per cent tax

Practitioners and SMSF trustees alike should not be under the impression the proposed new superannuation tax is just a 30 per cent impost.

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LRBA, Property, SMSF

LRBA interest rate pain coming

LRBA interest rate

SMSF trustees using a related-party LRBA and adhering to the PCG 2016/5 safe harbour rules will be facing a significant interest rate hike in 2023/24.

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Superannuation, Tax

$3m soft cap effect significant

$3 million tax impact

Advisers are expecting the proposed tax to be applied to people with a total super balance over $3 million will affect one-third of their SMSF clients.

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