Articles by Darin Tyson-Chan

Retirement, Superannuation, Tax

Zero tax on lump sums not tax-free

Preservation age

Particular attention must be given to the tax situation of people looking to access their superannuation benefits between the ages of 59 and 60.

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ASIC, Compliance, financial advice

RG 175 knowledge a compliance must

RG 175

Financial advisers need to have a working knowledge of Regulatory Guide 175 to ensure their compliance procedures are sound.

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Compliance, SMSF

Small hint given on residency rules

SMSF residency rules

The SMSF sector has been given an indication on the status of the changes to the superannuation residency rules via recent ATO action.

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SMSF, Superannuation

Trustee establishment age rises

SMSF trustee establishment

The average age of Australians setting up an SMSF has increased along with the average superannuation balance of these new funds.

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Auditing, Compliance, SMSF

Disclaimers can reduce audit risk

Auditor disclaimer

SMSF auditors need to provide their clients with a disclaimer stipulating the aspects of the fund that have not been examined to lessen litigation risk.

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Estate Planning, SMSF

Proper BDBN commitment required

An estate planning strategy can achieve the desired outcome if the trustees involved respect all aspects of the chosen course of action.

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ASIC, Compliance, financial advice

External information can lower risk

ASIC

Pointing clients to investment guidance provided by organisations such as ASIC is a good way to minimising the risk of an advisory practice.

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Property, SMSF, Trusts

Business property leases critical

Business real property leases

Advisers need to satisfy all elements involved when looking to comply with the in-house asset rules relating to commercial property.

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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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