Articles by Darin Tyson-Chan

Auditing

APES 110 has impacted slow audits

APES SMSF audits

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

super condition release

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

Ownership a cryptocurrency issue

SMSFs cryptocurrency

The SMSF asset ownership rules have the potential to result in compliance issues for funds looking to invest in cryptocurrency.

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ATO

SuperStream-ready services revealed

SMSF SuperStream ATO

The SMSF digital service providers that are already SuperStream ready have been named by the ATO.

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Superannuation

COVID-19 provides sector boost

COVID-19 SMSF research

The COVID-19 pandemic has seen an increase in SMSF establishments over the year to March 2021.

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Investments, Superannuation

Investment return motivation on the rise

SMSF investment returns

SMSF establishments have increasingly been triggered by the desire to achieve better investment returns over the past six-year period.

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Regulation, Superannuation

Legs and regs still a challenge

SMSF trustees legislation

SMSF trustees are continuing to seek assistance from financial planners regarding changes to superannuation legislation and regulation changes.

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Retirement, Superannuation

Demographics favour regular reporting

SMSF fund reporting

The domination of SMSF establishments by younger individuals bodes well for the accelerated adoption of more frequent fund reporting.

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Auditing, Superannuation

Use of new audit report required now

independent auditor report

Practitioners will be required to use a new version of the SMSF independent auditor’s report for any audits performed on or after 1 July 2021.

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Compliance, Strategy

Regular reporting not only about compliance

SMSF reporting compliance

Regular SMSF reporting should be acknowledged for the strategic benefits it brings and not be regarded as just a compliance requirement.

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