Articles by Darin Tyson-Chan

Pensions

Reversionary pension change hazy

reversionary pension SMSF

The ability for an SMSF to legitimately change the nominated reversionary beneficiary of an existing income stream remains unclear.

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Financial Planning

Scalable advice solution introduced

digital financial advice

Practitioners have been provided with a new digital advice solution aimed at helping them retain and service clients who do not require comprehensive financial advice.

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Tax

CGT small business concession win

CGT small business concessions

The ability to make contributions under the CGT small business concessions has been broadened due to new legislation governing contributions.

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Contributions

Subtle change to NCC rules

Non-concessional contributions

The new contribution rules to take effect on 1 July 2022 contain a subtle difference to the current legislation requiring a work test to be satisfied.

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ATO, LRBA

ATO extends LRBA amnesty

LRBA compliance relief

Compliance relief regarding amended non-bank limited recourse borrowing arrangements has been extended through an amendment to PCG 2016/5.

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Regulation

Call for minimum pension relief extension

pension relief AIR

A call has been made for the government to extend the lower minimum pension financial relief measure to include the 2023 financial year.

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Regulation, Superannuation

Calls for more super reform

superannuation reform

More reform of the superannuation system has been recommended in federal budget submissions by a variety of industry stakeholders.

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Compliance, Regulation

Director ID request a one-off

director ID

An application for a director identification number will only be required once regardless of when it is used or activated.

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Superannuation

Labor wants bigger super role

Labor superannuation

Superannuation is likely to play a bigger role in the nation’s economy should Labor win the federal election to be held later this year.

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Contributions

Salary sacrifice not a June strategy

salary sacrifice contributions

Contribution strategies involving salary sacrifice arrangements should be set up well before the end of the financial year.

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