Articles by Darin Tyson-Chan

Compliance

Good general compliance should satisfy best financial interest duty

compliance best financial interest duty

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

SuperConcepts leadership team takes shape

SuperConcepts appointments

SuperConcepts has made two new appointments to its leadership team that are expected to improve its product development processes.

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Retirement, Superannuation

Covenant common sense encouraged

retirement covenant

The SMSF Association has called on the government to use a sensible approach to the implementation of the proposed retirement income covenant.

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Auditing, Superannuation

Partial audit outsourcing an option

audit accounting

Accounting firms are beginning to consider partial outsourcing as a compliance solution for the amended auditor independence standards.

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NALI/NALE

Discount availability key to NALE

NALE discount

The NALE rules will only apply to SMSF administration service discounts that have been selectively applied to some staff within an organisation.

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ATO, Pensions

Minimum pension shortfall may trigger reporting dilemma

minimum pension shortfall

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

share trading SMSF

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

audit pooling

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

reversionary pensions

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

death benefit pensions

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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