Articles by Darin Tyson-Chan

Tax

CGT small business concession win

CGT small business concessions

The ability to make contributions under the CGT small business concessions has been broadened due to new legislation governing contributions.

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Contributions

Subtle change to NCC rules

Non-concessional contributions

The new contribution rules to take effect on 1 July 2022 contain a subtle difference to the current legislation requiring a work test to be satisfied.

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ATO, LRBA

ATO extends LRBA amnesty

LRBA compliance relief

Compliance relief regarding amended non-bank limited recourse borrowing arrangements has been extended through an amendment to PCG 2016/5.

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Regulation

Call for minimum pension relief extension

pension relief AIR

A call has been made for the government to extend the lower minimum pension financial relief measure to include the 2023 financial year.

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Regulation, Superannuation

Calls for more super reform

superannuation reform

More reform of the superannuation system has been recommended in federal budget submissions by a variety of industry stakeholders.

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Compliance, Regulation

Director ID request a one-off

director ID

An application for a director identification number will only be required once regardless of when it is used or activated.

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Superannuation

Labor wants bigger super role

Labor superannuation

Superannuation is likely to play a bigger role in the nation’s economy should Labor win the federal election to be held later this year.

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Contributions

Salary sacrifice not a June strategy

salary sacrifice contributions

Contribution strategies involving salary sacrifice arrangements should be set up well before the end of the financial year.

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Regulation, Superannuation

Budget super measures unlikely

federal budget superannuation

The 2022 federal budget is not expected to contain any significant announcements for SMSFs, but may clarify measures previously introduced.

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Cryptocurrency, Technology

Stake to add cryptocurrency capability

cryptocurrency Stake

The ability to access cryptocurrencies is an additional service digital broking service Stake will be making available for its SMSF clients in 2022.

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