Articles by Darin Tyson-Chan

Legacy pension solution working

September 5, 2023

The current rules available to SMSF members allowing them to manage their legacy pension positions are having notable success.

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LRBA, SMSF, Superannuation, Tax

LRBA TSB treatment a soft cap issue

September 4, 2023

Darin Tyson-Chan

The apportioning of LRBA liabilities remaining to be paid to the total super balance of SMSF members is another $3 million soft cap issue.

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Investments, Markets

New unitised private debt fund released

September 4, 2023

Darin Tyson-Chan

A new unitised private debt fund has been introduced to the Australian market, designed to provide a hedge against rising interest rates.

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ATO, Downsizer, Property

Downsizer timeframe absolute

August 30, 2023

Darin Tyson-Chan

The timeframe within which a downsizer contribution has to be made is definitive for all circumstances relating to this type of strategy.

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Compliance, In-house assets, LRBA

Loan key to holding trust asset

August 29, 2023

Darin Tyson-Chan

An LRBA of any magnitude should be used for compliance purposes if an associated holding trust has acquired the asset in question.

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ASIC, Crypto Assets, Investments

ASIC declares areas of future focus

August 29, 2023

Darin Tyson-Chan

The regulation of crypto-assets and design and distribution obligations for fund managers are areas of compliance focus for ASIC in the coming years.

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Pensions, Retirement, SMSF

Single-asset segregation barred

August 28, 2023

Darin Tyson-Chan

A single asset cannot be treated in a manner that allows it to support some SMSF members in accumulation phase and others with a pension account.

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LRBA

LRBA refinancing now a real option

August 24, 2023

Darin Tyson-Chan

SMSFs using a related-party LRBA may look to refinance the loan arrangement on more favourable terms, but must do so with caution.

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ATO, Pensions

Problem with legacy pension fix

August 23, 2023

Darin Tyson-Chan

SMSF trustees are being prevented from commuting excess transfer balance cap amounts arising from legacy pensions due to an ATO systems glitch.

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AAT, NALI/NALE

AAT case indicates requisite attention to detail

August 21, 2023

Darin Tyson-Chan

SMSF practitioners need to demonstrate great attention to detail when assessing situations involving related parties not based on commercial terms.

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