Articles by Darin Tyson-Chan

Accounting

Listed access to Nasdaq-100 imminent

betashares Nasdaq

A listed managed fund is set to be launched this month giving investors access to the Nasdaq-100 index but with a reduced level of volatility.

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NALI/NALE

Unit trust intricacy a NALI issue

Unit trust NALI

SMSF investments in fixed unit trusts may not be able to avoid the non-arm’s-length income provisions due to the underlying assets involved.

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ATO

New year establishment backlog

SMSF establishments 2023

The processing of applications to establish SMSFs at the start of the 2023 income year is taking significantly longer than usual.

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Investments, Superannuation

New investment structure danger

SMSFs investment transparency

A new investment vehicle has sparked concerns over compliance issues it may cause SMSFs due to its lack of transparency.

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Retirement

Perceived retirement problematic

definition retired

Advisers need to ensure their clients have satisfied the legal definitions of retirement before embarking on any drawdown-phase strategies.

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Education

Heffron to cover education gap

Heffron education

Heffron will be launching a new education capability later this year to provide new entrants to the sector with basic superannuation knowledge.

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Death benefits

SMSF will validity in question

SMSF will

The Hill v Zuda case has raised questions about the value of SMSF wills while confirming BDBNs do not expire after three years in an SMSF.

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Compliance

TBAR enforcement now possible

TBAR compliance activity

The implementation of one timeframe for lodging a transfer balance account report could lead to ATO compliance activity not yet witnessed.

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Superannuation

New trustees prove sector is healthy

new smsf trustees

Individuals who are looking to become SMSF trustees are on average getting younger, which is a sign the sector is in a healthy state.

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Pensions

Pension estimates gain importance

pension commencement value

The ability to estimate a pension commencement value needs to be recognised given the new shorter TBAR timeframe taking effect from 1 July 2023.

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