Articles by Darin Tyson-Chan

NALI/NALE, Superannuation

Education can negate NALE

NALE SMSF education

Educating clients about the best compliance practices is likely to be the most effective way of preventing SMSF trustees from breaking the NALE rules.

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NALI/NALE

NALE challenges accepted practices

NALE SMSF

All relationships with SMSF service providers considered conventional in the past may now come under scrutiny due to the LCR 2021/2 NALE rules.

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ATO

Contravention triggers identified

SMSF contravention

The regulator has shared with practitioners the three most significant factors that lead to SMSF regulatory contraventions.

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Investments

Pinnacle backs in OpenInvest

OpenInvest Pinnacle

Fund manager Pinnacle Investment Management has become a cornerstone investor in fintech specialist OpenInvest as part of a capital-raising exercise.

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Estate Planning

Law of choice estate planning key

estate planning SMSF

Selecting the most appropriate legal jurisdiction to govern an SMSF is crucial to fortifying estate planning strategies from court challenges.

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Investments

Asset balance caution still real

SMSF asset balance

A conservative approach continues to be exercised by practitioners in relation to minimum asset balances associated with SMSF establishments.

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Business News

New ownership for Accurium

CountPlus Accurium

The ownership structure of actuarial certificate provider Accurium has changed, with CountPlus acquiring the firm from Challenger.

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ATO

ID fraud impacting SMSFs

SMSF identity fraud

Identity and investment fraud are on the rise among SMSFs and the ATO has acknowledged this development and has a strategy to combat it.

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Documentation, Superannuation

Consent to act requires all signatures

consent to act trustees

The consent to act is a critical SMSF document and must be signed by all people who are intending to take on the role of trustee for the fund.

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LRBA

LRBA shouldn’t cause negative balances

LRBA negative balance SMSF

Employing an LRBA in an SMSF should not lead to any of the fund members having a negative asset balance.

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