Articles by Darin Tyson-Chan

ETFs

ETF manager achieves notable milestone

ETF BetaShares

ETF provider BetaShares has exceeded $20 billion in assets under management in just over 10 years since being established in the market.

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Auditing, Compliance

ASQC 1 manual has crucial independence role

ASQC 1 manual compliance

Making sure a particular manual is in place will enhance the documented proof auditors are complying with the amended independence standards.

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Markets

Planning for market correction required

market correction

SMSF investors have been advised to revisit their equities holdings in anticipation of a market correction forecast to occur in the short term.

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Auditing

Fee threshold a barrier to entry

auditor fee threshold

A specialist professional body for auditors has argued against the introduction of a hard fee threshold in an effort to make the auditor independence standards more robust.

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Superannuation

Frequency of reporting still poor

SMSF data reporting

A significant majority of SMSF practitioners are still servicing their clients and providing only annual fund information to them.

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ATO, Superannuation

ATO tweaks Super Fund Lookup process

Super Fund Lookup ATO

A new procedure is now being applied to newly established SMSFs and how the ATO reflects their status on the Super Fund Lookup website.

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Investments, Superannuation

Better returns not a control priority

investment returns

The control SMSF trustees seek in running their own superannuation fund is not entirely about generating better returns than the public offer funds of which they were or are members.

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NALI/NALE

NALE requires deep analysis

NALE rules

Detailed analysis of a situation where an SMSF trustee provides a service to their fund without charge is required to discover if the NALE rules have been triggered.

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Regulation, Superannuation

Rule combination a larger fund win

larger SMSFs

One of this year’s budget measures and recently passed legislation could lead to more trustees looking to add adult children to their SMSFs.

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NALI/NALE

Acceptable NALE fee defined

NALE fee

Trustees have been provided with guidance as to what might constitute an appropriate service fee that will satisfy the non-arm’s-length expenditure rules.

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