Articles by Darin Tyson-Chan

Compliance, Superannuation

Residency rule isolation could be concerning

Superannuation residency rules

Singling out delaying the amendment to the superannuation residency rules in the new Labor government’s first budget could be a bad sign.

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Technology

Software creating compliance angst

SMSF software compliance

An unquestioning reliance on superannuation software can lead to compliance issues with regard to SMSF investment strategies.

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Superannuation

Super changes must be ruled out

Superannuation changes

The federal opposition has called on the Labor government to resist making any changes to the superannuation system it is being encouraged to undertake.

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Documentation

Two-share corporate trustee set-up flawed

Two shares corporate trustee

Trustees and advisers should consider issuing more than two shares in an SMSF corporate trustee to allow the fund to operate more efficiently.

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NALI/NALE

Government briefed on NALE

government NALE

It has been confirmed the new Labor government has been notified about the flaws in the non-arm’s-length expenditure legislation.

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Contributions

NOI requires great care

notice intent contribution

Advisers and trustees need awareness of situations where it may not be possible to amend an NOI regarding a personal deductible contribution.

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Death benefits

Death benefits vary for TBC, TSB

death benefits TBC TSB

Advisers need to be aware of the differing treatment of a death benefit pension with regard to the transfer balance cap and the total super balance.

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NALI/NALE

NALE solution may already exist

NALE LCR

The NALE provisions regarding general expenditure may not be as severe as first thought due to details regarding these items in the ATO’s ruling.

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Superannuation, Tax

Pre-election promises important to budget

election promises budget

The peak SMSF industry body is hopeful the Albanese government will stick to its pre-election commitments when it hands the budget down next week.

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LRBA

LRBAs may need several bare trusts

LRBA bare trusts

The acquisition of properties with associated assets under an LRBA can create the need for SMSF trustees to create more than one bare trust.

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