Articles by Darin Tyson-Chan

ESG

VanEck offers new ESG option

VanEck Carbon Credits ETF

A new ETF is set to be introduced to the market allowing individuals to invest in carbon credit futures across the world.

read more
NALI/NALE, Trusts

Unit trusts a NALE risk

unit trusts NALE

SMSF investments in unit trusts can create NALE issues if a member of the fund is also a trustee of the unit trust in question.

read more
Estate Planning, Pensions

Multiple pensions an estate planning tool

estate planning pensions

Estate planning and contribution strategies can be contributing factors toward a decision for SMSF members to run multiple pensions within their fund.

read more
Pensions

Minimum pension cut offers TBC gain

minimum pension TBC

Individuals can continue to create transfer balance cap space into the 2023 income year by using the extended reduction in the minimum pension.

read more
Contributions

Downsizer popularity continues

downsizer superannuation contributions

Many older Australians are taking advantage of the downsizer contribution provisions to allocate more money to their superannuation funds.

read more
Financial Planning, Pensions

Minimum pension reduction popular

minimum pension retirees

A significant majority of retirees are taking advantage of the minimum pension reduction originally introduced for the 2020 income year.

read more
ATO, Auditing

SAN misuse on the rise

SAN misuse SMSF returns

The ATO has found the misuse of SMSF auditor numbers on fund annual returns rose in the 2021 income year.

read more
Documentation

Unique deeds can be troublesome

SMSF trust deeds clauses

SMSF trust deeds with unique clauses that may eventuate in the fund trustees having to take unwanted actions should be avoided.

read more
ATO, Superannuation

Wind-ups don’t need nil balances

ATO SMSF balances

A balance sheet indicating a fund has zero balances is not required by the ATO for an SMSF wind-up procedure to take place.

read more
Financial Planning

Net adviser movement concerning

financial advisers

The financial advisory sector is continuing to see a talent shortage even though fewer practitioners exited the industry in the March quarter of 2022.

read more

Copyright © SMS Magazine 2024

ABN 80 159 769 034

Benchmark Media

WordPress website development by DMC Web.