Articles by Darin Tyson-Chan

ATO

ATO automation requires patience

ATO SMSF Association

The ATO is working towards increasing its use of technology, but the industry needs to be realistic as to how long it will take for this to happen.

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Superannuation, Tax

No new super taxes from coalition

superannuation taxes

The Morrison government has vowed there will not be an increase to superannuation taxes should it be returned at next month’s federal election.

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Auditing

SAN misuse action having effect

SAN misuse action

Positive results are materialising from the ATO mail-outs to auditors and trustees as a means of addressing instances of SMSF auditor number misuse.

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ATO, Auditing

ATO ups auditor independence focus

ATO auditor standards compliance

The ATO will be placing greater emphasis on compliance with the auditor independence standards this year as it is considered a high-risk issue.

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Pensions

Larger role for good faith principle

SMSF death benefits

Determining whether SMSF trustees have acted in good faith when determining how death benefits are distributed is likely to become more common.

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Superannuation

Corporate trustee shares can’t be ignored

shareholding corporate SMSF

The shareholding of the company acting as the corporate trustee for an SMSF is a crucial component in running a fund, but is often ignored.

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ATO, Property

Valuation guidance confusing

ATO SMSF valuation guidance

The ATO’s guidance on SMSF property valuations is giving auditors no comfort from either a practical or compliance perspective.

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Contributions

Downsizer transcends contributions

downsizer SMSF contributions

The ability to put more money into a super fund is not the only advantage SMSF members can enjoy from using the downsizer contribution provisions.

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Superannuation

Exiting hinders six-member SMSFs

SMSF six members

The process of exiting individuals from an SMSF is something trustees should consider before deciding to add members to a fund.

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Auditing, Investments

Investment strategy an audit risk

SMSF investment strategies auditors.

Monitoring and approving the SMSF investment strategy is continuing to cause angst and confusion among auditors servicing the sector.

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