Articles by Darin Tyson-Chan

Auditing, Business News

Baumgartner Super rebrands as Assurify

Baumgartner Super Assurify David Baumgartner David Burrows Sajee Madarasinghe Self-managed superannuation SMSF SMSF audit

Baumgartner Super has undergone a rebrand and will now trade as Assurify, with several new developments to follow in coming months.

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Investments, Property

Gearing rules can be subjective

Bluestone Richard Chesworth Borrowing SMSF Self-managed superannuation property

Practitioners and trustees must be conscious of the subjective nature of the gearing rules when looking to borrow to perform work on an SMSF property.

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Contributions

TBC does not prohibit NCCs

SMSF Self-managed superannuation non-concessional contributions total super balance transfer balance cap Accurium Anthony Cullen

A person can still make non-concessional contributions even if their total super balance exceeds the general transfer balance cap.

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Superannuation, Tax

SMSFA provides Div 296 bill update

Division 296 tax SMSF Association Peter Burgess Unrealised capital gains SMSF Self-managed superannuation

The SMSF Association has informed members about the status of the Division 296 tax bill and its views as to what might happen in the coming months.

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ATO, Auditing

ACR threshold under continued review

SMSF Self-managed superannuation ATO Paul Delahunty auditor contravention report ACR Threshold

The ATO has considered the appropriateness of the $30,000 test in relation to the lodgement of an ACR and will continue to do so in the future.

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Legislation, Tax

Treasurer’s Div 296 claims rebutted

The SMSF Association has rejected the latest justification Treasurer Jim Chalmers has made regarding contentious elements of the Division 296 tax.

The SMSF Association has rejected the latest justification Treasurer Jim Chalmers has made regarding contentious elements of the Division 296 tax.

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ATO, Business News, Investments, SMSF, Superannuation

Investment strategy approach getting better

The importance accountants and advisers are placing on the SMSF investment strategy and the associated ongoing compliance obligations has improved.

The importance accountants and advisers are placing on the SMSF investment strategy and the associated ongoing compliance obligations has improved.

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ATO, financial advice, Regulation, SMSF, Superannuation, Tax

CSLR flaws again highlighted

The FAAA has used its latest submission to the Senate Economics Committee to renew its criticism of how the CSLR has been implemented.

The FAAA has used its latest submission to the Senate Economics Committee to renew its criticism of how the CSLR has been implemented.

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Business News, Legislation, SMSF, Superannuation

Early super release review possible

The recent spike in the early release of super benefits on compassionate grounds could lead to a revision of these rules in the near future.

The recent spike in the early release of super benefits on compassionate grounds could lead to a revision of these rules in the near future.

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ATO, Pensions, SMSF, Superannuation, Tax, Trusts

Pension phase negates fee deductions

An SMSF with only a pension phase interest is unlikely to be able to claim a tax deduction for an accounting fee charged to the fund.

An SMSF with only a pension phase interest is unlikely to be able to claim a tax deduction for an accounting fee charged to the fund.

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