Articles by Darin Tyson-Chan

NALI/NALE

NALE detection could be difficult

NALE identification

Detecting non-arm’s-length expenditure situations may not be straightforward, regardless of examples provided in Law Companion Guide 2021/2.

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ASIC, Business News

Move made to freeze Dixon penalty payment

Dixon Advisory penalty

A class action law firm has attempted to stop Dixon Advisory and Superannuation Services from paying a $7.2 million penalty to the government.

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Accounting

AFCA gets tick of approval

AFCA review

AFCA has been found to be operating effectively and meeting its statutory obligations after its first mandatory government review.

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Regulation, Superannuation

Separation doesn’t mean SMSF exit

SMSF separation

Spousal separation by law does not have to result in the exit of one member from an existing SMSF, regardless of practical implications.

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Retirement

Advice focus shift required on retirement

advice retirement spending

The advice focus for pre-retirees and retirees needs to move towards spending guidance rather than some of the more traditional advisory themes.

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Technology

Next generation SuperMate to launch in 2022

SuperMate upgrade

SMSF accounting software platform SuperMate has undergone a complete upgrade and will be released into the market in February next year.

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ATO

TBAR amnesty can’t be relied on

TBAR penalties

The ATO’s position to date not to impose penalties for the late lodgement of transfer balance account reports cannot be expected to last.

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ASIC

Mawhinney hits back at contempt claims

ASIC Mayfair contempt

Formal complaints have been filed against ASIC in response to the regulator’s contempt of court allegations regarding Mayfair 101.

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Documentation

TBAR uniformity preferred

TBAR single framework

SMSF practitioners have indicated they have a preference for a single framework for transfer balance account reports to be introduced.

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Auditing

Trustees can take valuation lead

property valuation trustees

Trustees and accountants can play an active role in compiling sufficient property valuation information for an SMSF audit.

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