Articles by Darin Tyson-Chan

Contributions, Superannuation, Tax

CGT change to dilute carry-forward rules

The changes to the CGT regime in this year’s federal budget could weaken the impact of the carry-forward concessional contributions provisions.

The changes to the CGT regime in this year’s federal budget could weaken the impact of the carry-forward concessional contributions provisions.

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Administration, Division 296, SMSF, Tax

Admin platforms provide Div 296 benefit

The use of specialised SMSF administration service providers could be of real benefit with regard to Division 296 record-keeping and reporting.

The use of specialised SMSF administration service providers could be of real benefit with regard to Division 296 record-keeping and reporting.

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ATO, Pensions

Pension breach discretion not reliable

Relying on having the ATO exercise its discretionary powers to waive a breach of the pension payment standards is not a dependable strategy.

Relying on having the ATO exercise its discretionary powers to waive a breach of the pension payment standards is not a dependable strategy.

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Estate Planning, Tax

Stuck between tax and asset protection

SMSF trustees wanting to use a testamentary trust in an estate planning strategy face an unenviable choice given the new tax rules.

SMSF trustees wanting to use a testamentary trust in an estate planning strategy face an unenviable choice given the new tax rules.

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ATO, Contributions

Contribution reserving strategy clunky

The procedure involved with a concessional contribution reserving strategy regarding ATO communication is currently a little inefficient.

The procedure involved with a concessional contribution reserving strategy regarding ATO communication is currently a little inefficient.

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Pensions

Confusion over drawdown shortfall fix

A misunderstanding of how to remedy a failure to meet the minimum pension payment obligation still exists in the SMSF sector.

A misunderstanding of how to remedy a failure to meet the minimum pension payment obligation still exists in the SMSF sector.

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Contributions

Source of deductible contribution key

A personal superannuation contribution can only receive tax deductibility status if it originates from a particular source.

A personal superannuation contribution can only receive tax deductibility status if it originates from a particular source.

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Pensions, SMSFA

TR 2013/5 solution still being sought

The SMSF Association is still working with the ATO to find a practical solution to lower the administrative burden related to TR 2013/5.

The SMSF Association is still working with the ATO to find a practical solution to lower the administrative burden related to TR 2013/5.

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Estate Planning, Tax, Trusts

New trust tax may impact estate planning

The tax to be applied to discretionary trusts included in this year’s federal budget may have estate planning implications for SMSFs.

The tax to be applied to discretionary trusts included in this year’s federal budget may have estate planning implications for SMSFs.

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Division 296, Superannuation, Tax

Budget clarifies Div 296 strategies

The 2026 federal budget has inadvertently provided SMSF trustees with a clearer direction as to the management of Division 296 tax liabilities.

The 2026 federal budget has inadvertently provided SMSF trustees with a clearer direction as to the management of Division 296 tax liabilities.

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