Articles by Darin Tyson-Chan

Minimum pension shortfall may trigger reporting dilemma

August 5, 2021

Trustees will more than likely face a reporting dilemma should they request the ATO to exercise its discretion to rectify a minimum pension shortfall.

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Investments, Technology

Trading platform tailored for SMSFs

August 4, 2021

Darin Tyson-Chan

SMSF trustees can now access an online share trading platform with functionality specifically designed for their needs.

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Auditing

Audit pooling has practical risks

August 3, 2021

Darin Tyson-Chan

Inhibiting practical risks may result for audit firms entering into pooling arrangements in order to comply with the amended auditor independence standards.

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Pensions

Reversionary pensions rethink valid

August 2, 2021

Darin Tyson-Chan

Advisers and trustees should reconsider whether or not to make a pension reversionary given the current parameters of the superannuation system.

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Pensions

Minimum drawdown most important for death benefit pensions

July 29, 2021

Darin Tyson-Chan

It is most important for trustees to ensure the minimum drawdown amount is met for any death benefit pensions operating within an SMSF.

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Auditing

APES 110 has impacted slow audits

July 28, 2021

Darin Tyson-Chan

The amended auditor independence standards contained in APES 110 have already impacted some SMSF audits that were unable to be completed before 1 July 2021.

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Superannuation

Rare benefit release gains relevance

July 27, 2021

Darin Tyson-Chan

A relatively obscure unrestricted superannuation condition of release for SMSFs may now become more relevant as a result of recent legislative changes.

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Cryptocurrency, Superannuation