Articles by Darin Tyson-Chan

ATO

Ready market vital to asset suitability

ATO, asset, market valuation, Smarter SMSF, valuation guidelines, Tim Miller, SuperGuardian, trustee obligations, sole purpose test

ATO guidelines have stipulated an asset that does not have a ready market where it can be easily valued may not be appropriate for an SMSF to hold.

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Property

Eligible interest a must for BRP

eligible interest, real estate, business real property, SMSF, self-managed superannuation, Accurium, Natalie Scott, business use, SMSFR 2009/1

For an asset to meet the definition of business real property for superannuation purposes, an SMSF must be deemed to have an eligible interest in it.

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Investments

Investment strategy must be practical

Multiple investment strategies

Accountants and advisers must consider the practical implications before employing multiple investment strategies within a single SMSF.

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ATO, Auditing, SMSF

Auditor numbers looking healthier

SMSF auditors

The number of registered auditors in the SMSF industry has improved after several years of depletion that affected this cohort.

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Administration, Trusts

Corporate trustee no longer costly

corporate trustee, SMSF, Self-managed superannuation, Cost, fee, Australian Securities and Investments Commission, Accurium, Matthew Richardson, special purpose company

Setting up a special purpose company to act as trustee for an SMSF is no longer as costly as it once was with regard to ASIC fees.

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SMSF, Trusts

Corporate trustee shareholders key

SMSF Self-managed superannuation corporate trustee company directors company shareholders Accurium Mark Ellem estate planning

Practitioners need to act with caution when appointing the shareholders of the SMSF corporate trustee company in the absence of any relevant rules.

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Pensions

TR 2013/5 workable solutions needed

Additional ATO guidance is required to manage anomalies arising from the application of TR 2013/5 to death benefit pensions and TRIS.

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financial advice, Financial Planning

More urgency needed for Dixon inquiry

The government has been urged to accelerate the Senate inquiry into the Dixon Advisory collapse and its interaction with the CSLR.

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Superannuation, Tax

Division 296 deliberately deceptive

Division 296 tax Financial Services Council Blake Briggs Superannuation Self-managed superannuation SMSF

A leading industry figure has accused the federal government of intentionally misleading the public as to who the Division 296 tax will ultimately impact.

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Administration, Business News

Act2 acquires Haintz Actuarial

Act2 Haintz Actuarial Alan Haintz Andy O’Meagher SMSF actuarial certificate Self-managed superannuation SMSF

The SMSF service provision space has experienced some rationalisation with the sale of Haintz Actuarial to Act2 Solutions.

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