Articles by Darin Tyson-Chan

Regulation, Superannuation

Budget super measures unlikely

federal budget superannuation

The 2022 federal budget is not expected to contain any significant announcements for SMSFs, but may clarify measures previously introduced.

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Cryptocurrency, Technology

Stake to add cryptocurrency capability

cryptocurrency Stake

The ability to access cryptocurrencies is an additional service digital broking service Stake will be making available for its SMSF clients in 2022.

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Regulation, Superannuation

Superannuation balance cap position endorsed

superannuation balance cap

Labor’s commitment not to introduce a superannuation balance cap should it form government later this year has been applauded by the SMSF Association.

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Auditing, Regulation

New audit clients draw caution

SMSF audit clients

Entering into new client relationships as a result of the amended auditor independence standards needs a great degree of professional scrutiny.

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Retirement

Actuaries challenge current retirement modelling

actuaries retirement modelling

Retirement modelling should incorporate a set of fundamental principles that make future projection more meaningful and tied to actual experience.

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NALI/NALE

Employee share schemes may not attract NALI

employee share NALI

Having an SMSF participate in an employee share scheme may not automatically trigger the NALI provisions should an acquisition discount be involved.

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Cryptocurrency

Bitcoin fund receives key rating

monochrome bitcoin

A Bitcoin fund has been awarded a crucial rating from a research house that will allow the product provider to improve its advisory relationship.

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ATO, NALI/NALE

NALE enforcement not ironclad

NALE enforcement

The ATO’s stated position with regard to enforcement of the NALE rules for the 2022 income year in PCG 2020/5 is not ironclad.

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Appointments

SMSF Association appoints new chair

SMSF Association new chair

A new chair has been appointed by the SMSF Association to replace Andrew Hamilton, whose two-year term in the position has come to an end.

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Investments

Underperformance factor identified

SMSF underperformance

Analysis of SMSF data has identified the defining factor as to why certain funds underperform other types of retirement savings vehicles.

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