Articles by Darin Tyson-Chan

Investments

SMSFs still lack diversification

SMSF diversification

SMSF trustees’ preference for investing in direct shares is continuing to present diversification issues in their fund portfolios.

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Tax

Alternate deduction a big tax win

tax SMSF deduction

A substantial tax advantage can be enjoyed by SMSF trustees should they decide to use the alternate deduction method for risk insurance premiums.

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ATO, Documentation

ATO trustee declaration critical

SMSF trustee declaration

The importance of the ATO SMSF trustee declaration has been demonstrated by a recent case heard in the Supreme Court of NSW.

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Superannuation

New trustees show strategic nous

SMSF trustees strategic

Research conducted earlier this year has indicated SMSF trustees who established their funds between 2020 and 2022 are strategic in their approach.

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Investments, Strategy

Investment strategy causing angst

SMSF investment strategy

SMSF practitioners remain frustrated at the lack of definitive instruction and poor trustee attitudes in relation to fund investment strategies.

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ATO

TBC debit calculation updated for MLPs

transfer balance debit pension

An update has been issued by the ATO stating how transfer balance cap debits will be calculated when a non-commutable market-linked pension ceases.

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Superannuation

Threshold change has SMSF slant

superannuation guarantee threshold SMSF

SMSF trustees may need to reconsider whether to include children in their super fund in light of the impending abolition of the $450 threshold.

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Compliance, Regulation

Director ID process user unfriendly

director identification elderly trustees

Anecdotal evidence has indicated the application process to obtain a director identification number is proving extremely hard for elderly trustees.

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Documentation, Property

Property documentation more critical

SMSF property documentation

Standard documentation practices for proof of ownership regarding SMSF properties have a taken on different implications due to a NSW law amendment.

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ATO

ATO updates SuperStream guidance

ATO SuperStream

Information pertaining to when the SuperStream system must be used to process superannuation rollovers has been updated by the ATO.

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