Articles by Darin Tyson-Chan

ATO, Regulation

Early access discretion updated

super access

A draft Practice Statement Law Administration has been issued outlining the use of discretionary powers for illegal early access of super benefits.

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Superannuation

Wind-ups first need deed review

SMSF wind up deed

Before an SMSF is shut down, trustees should review the fund’s trust deed to ensure there are no restrictions to the process.

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Pensions, Regulation

Govt revamps Pension Loans Scheme

pension loans scheme

The Pension Loans Scheme has received a makeover that includes a name change and a reduction in the applicable interest rate.

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ATO

Education focus for ID regime

ATO director identification

The interim period for the new director identification number regime will see the ATO concentrate on education in situations of non-compliance.

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ATO

Director ID application rejection rare

Director identification rejection

The ATO has acknowledged instances of applications for a director identification number being rejected are likely to be very rare.

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ATO

Rollover management now needed

SuperStream SMSFs rollovers

The requirement for SMSFs to use the SuperStream system to process member rollovers has made prudent fund management more critical.

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Superannuation

DIN storage, access a concern

DIN SMSF security

The lack of detail regarding the security protocols that will be applied to director identification numbers is causing some angst in the SMSF sector.

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ATO

ATO attempts to improve SuperStream operation

SuperStream ATO

Superannuation trustees have been provided with more information by the ATO to address some of the common issues with SuperStream.

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Strategy, Technology

Investment strategy software of value

SMSF investment strategy

Accountants not satisfied with their current SMSF investment strategy template should consider using software developed specifically for this task.

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ETFs, Technology

Trading platform improves functionality

JAAIMS Trading platform

A group of ETFs and improved functionality have now been included on the Jaaims online trading platform.

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