Articles by Darin Tyson-Chan

Death benefits, Trusts

Unit trust bypass of SMSF unwise

self managed super, self managed superannuation, SMSF, transactions, payments, unit trust, death benefits, Accurium, Lee-Ann Hayes, Mark Ellem, SMSF Professionals Day 2025

Unit trust distributions to SMSFs should be executed in the cleanest way possible, especially when death benefits are involved.

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Investments, Technology

Investment platform to enter SMSF sector

self managed super, self managed superannuation, SMSF, investment platform, moomoo, SMSF service, market trading, fund establishment, administration, compliance, Michael McCarthy

A multidimensional facility for SMSFs is set to be launched to provide both investment and administrative services to the sector.

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Pensions

Reserve allocations may need actuaries

self managed super, self managed superannuation, SMSF, actuary, legacy pension, commutation, reserve allocation, complying lifetime pension, Smarter SMSF, Tim Miller, SuperGuardian, pension value, amnesty

The allocation of a reserve associated with a legacy pension may require actuarial services if more than one of these income streams exist.

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Documentation, Pensions

Deed key to stopping legacy pensions

self managed super, self managed superannuation, SMSF, SMSF trustees, legacy pensions, trust deed, commute, commutation, Smarter SMSF, Tim Miller, SuperGuardian, life expectancy pensions, amnesty

Trustees need to pay particular attention to the details contained in the SMSF trust deed before commuting a legacy pension.

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Division 296, ECPI, Pensions, Tax

Accumulation exits best for Div 296

Self managed superannuation fund, Self managed super, SMSF, total super balance, Division 296 tax, Division 296, withdrawals, accumulation, Colonial First State, Craig Day, exempt current pension income, ECPI

Drawdowns to manage the proposed Division 296 impost should be made from the accumulation interest of SMSF trustees to achieve an optimal tax outcome.

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Documentation, Investments, Trusts

Past borrowings okay for 13.22C trusts

self managed super, self managed super fund, self managed super funds, self managed superannuation, SMSF, unit trust, SIS Regulation 13.22C, gearing, Accurium, Anthony Cullen, in-house asset rules, borrowings, SMSF Determination 2008/1

A unit trust or company can have previously employed a borrowing arrangement and still allow for an exempt SMSF in-house asset investment under SIS Regulation 13.22C.

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Division 296, SMSF, Superannuation, Tax

Personal injury a Div 296 escape

self managed super, self managed super fund, self managed super funds, self managed superannuation, SMSF, structured settlement contribution, personal injury contribution, Division 296, Colonial First State, Craig Day, total super balance, exclusion

Any individual who makes a superannuation contribution stemming from a personal injury insurance payment will not be captured by the Division 296 tax.

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Division 296, Documentation, SMSF

Proposed tax necessitates SAR change

self managed super, self managed super fund, self managed super funds, self managed superannuation, SMSF, SMSF annual return, amendments, Division 296 tax, Colonial First State, Craig Day, ATO, reporting, SMSF administrator

The reporting regime for SMSFs is having to be modified due to additional information that will be required for Division 296 tax calculations.

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Division 296, SMSF, Tax

SMSF double whammy from new tax

self managed super, self managed super fund, self managed super funds, self managed superannuation, SMSF, Division 296, unrealised capital gains, appreciation, Accurium, Mark Ellem, capital gains tax credit, SMSF Professionals Day 2025

SMSFs trustees face paying tax on both unrealised and realised capital gains as a result of the proposed Division 296 tax.

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