Articles by Darin Tyson-Chan

Contributions

Contributions chief super advice issue

Superannuation contributions are the element of the current retirement savings framework financial advisers are finding most challenging.

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ATO, Auditing, Documentation

Audit files miss trustee fundamentals

SMSF Self-managed superannuation Trustee declarations ATO Paul Delahunty Auditors

The files of many SMSF auditors are currently missing some fundamental documentation elements involving basic trustee obligations.

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Estate Planning, SMSF

Conflict protection on death essential

Will Conflict Power of attorney Self-benefit authority deed Executor SMSF Self-managed superannuation

Practitioners must put in place protections to deal with conflict when taking on certain roles when an SMSF member passes away.

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Investments, SMSF

Integro unlocking private markets for SMSFs

Integro Private Wealth private markets SMSF Fund-of-funds Self-managed superannuation Tim Sullivan

A fund manager is providing SMSF members with additional avenues allowing them to access investment opportunities in global private markets.

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Investments, Legislation, Tax

Share volatility exposes Div 296 severity

Division 296 tax Total superannuation balance Equities SMSF Self-managed superannuation Unrealised capital gains

The Division 296 tax could lead to particularly unfair outcomes in situations where SMSFs hold certain equities that experience significant fluctuations.

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SMSF, Trusts

SMSFs with unrelated parties unwise

Phil Broderick Unrelated parties SMSF Self-managed superannuation Sladen Legal

The establishment of an SMSF incorporating unrelated parties for joint investments is ill-advised and can complicate member disputes.

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Accounting, Death benefits, Pensions

Death benefit pensions account agnostic

Death benefit pension Preservation age Reversionary Non-reversionary

A death benefit pension does not need to be commenced from any particular type of account held by the primary member prior to their death.

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Auditing, Compliance, SMSF

Incomplete audit files a key error

Audit file Notation Market valuation Error

Lack of notation in the official files relating to procedures performed as part of an SMSF audit is the most common error made by practitioners.

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Compliance, SMSF

SAR non-lodgement now more concerning

SMSF annual return Non-lodgement ATO SAR SMSF

SMSFs failing to lodge annual returns is becoming a bigger problem for the sector as a whole and is causing significant angst for the ATO.

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