Articles by Darin Tyson-Chan

ATO

ID fraud impacting SMSFs

SMSF identity fraud

Identity and investment fraud are on the rise among SMSFs and the ATO has acknowledged this development and has a strategy to combat it.

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Documentation, Superannuation

Consent to act requires all signatures

consent to act trustees

The consent to act is a critical SMSF document and must be signed by all people who are intending to take on the role of trustee for the fund.

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LRBA

LRBA shouldn’t cause negative balances

LRBA negative balance SMSF

Employing an LRBA in an SMSF should not lead to any of the fund members having a negative asset balance.

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Documentation

Scanned documents not acceptable

scanned SMSF documents

Superannuation law and other pieces of legislation do not allow the use of scanned copies of documents as an official record for a fund.

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ETFs

ETF Securities provides access to fintech sector

ETF fintech blockchain

Investors will now have the opportunity to include companies in the fintech and blockchain sectors in their portfolios via a new ETF offering.

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Documentation

Email issues complicate e-approvals

trustees digital signatures

SMSF trustees may be limited in their use of any measures allowing the use of digital signatures to approve fund documents due to their email set-ups.

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NALI/NALE

NALE cash settlement safer

NALE cash

Paying for SMSF services with cash so as to comply with the non-arm’s-length expenditure rules is unnecessary, but probably more prudent.

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Superannuation

Death not definitive in lump sum strategy

lump sum payment

A lump sum paid from super will not necessarily be treated as a death benefit even if the relevant member passes away before the payment is made.

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Regulation, Retirement

Carve-out a missed opportunity

retirement income carve-out

A chance to address retirement issues extending beyond investment themes may have been missed by excluding SMSFs from the retirement income covenant.

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Contributions, Tax

No TSB impact on business CGT contributions

business cgt contributions

The ability for an individual to make a small business capital gains tax contribution is not impacted by their total super balance.

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