Articles by Darin Tyson-Chan

Property, Superannuation

SMSF gearing on rise during COVID

August 25, 2021

Darin Tyson-Chan

The COVID-19 pandemic has seen more SMSFs use borrowings to acquire assets.

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Auditing

Auditor angst over fee threshold

August 24, 2021

Darin Tyson-Chan

Four specialist SMSF audit firms have lodged a joint submission to the Accounting Professional & Ethical Standards Board challenging its proposed auditor independence fee threshold.

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Superannuation

Six-member fund sign-offs need review

August 24, 2021

Darin Tyson-Chan

All processes requiring approval by a proportion of SMSF trustees should be reviewed if new members are added to a fund under the new six-member legislation.

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ATO

ATO revisits COVID-19 relief

August 23, 2021

Darin Tyson-Chan

The ATO is looking to implement measures for SMSFs suffering financial hardship in the current round of COVID-19 lockdowns.

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Accounting, Investments

Licence not key for investment strategy help

August 19, 2021

Darin Tyson-Chan

An active role in assisting SMSF clients with their investment strategies can be fulfilled by unlicensed practitioners.

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Pensions

Minimum pension more critical for dual-phase SMSFs

August 18, 2021

Darin Tyson-Chan

SMSFs with both accumulation and pension-phase interests will suffer more significant disadvantageous tax implications from failing to meet the minimum pension requirement.

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ECPI

Element missing from ECPI bill

August 17, 2021

Darin Tyson-Chan

The Treasury bill dealing with how exempt current pension income is to be calculated omitted an important element that had been included in the draft version of the legislation.

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Compliance

Good general compliance should satisfy best financial interest duty

August 16, 2021

Darin Tyson-Chan

The documentation of sound compliance practices could be all SMSF trustees need in order to prove they have adhered to their best financial interest duty.

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Appointments