Articles by Darin Tyson-Chan

ECPI, Regulation

No ECPI default calculation method

draft legislation ECPI

A default option does not exist in the draft legislation allowing an ECPI calculation method choice when an SMSF has periods during a financial year when it is wholly in pension phase, as well as others when it is not.

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Superannuation

Six-member fund decision political

six member SMSFs political

The recent passing of superannuation legislation allowing six-member SMSFs was driven by political motives.

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Appointments

SuperConcepts CEO confirmed

SuperConcepts Christiansen

SuperConcepts has elevated Grant Christiansen from his position as interim chief executive to fill the role in a permanent capacity.

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Auditing, Superannuation

Better audit efficiency achievable

accountants audit

The efficiency of the year-end audit can be improved if SMSF accountants place more importance on one aspect of their interaction with a fund’s auditor.

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Administration

Indexation unlikely to up admin costs

indexation administration costs

The implementation of indexation to super thresholds, such as the transfer balance cap, is unlikely to cause a rise in SMSF administration charges.

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Strategy, Superannuation

Trust deed must include certain items

SMSF trust deed

An SMSF trust deed must have a series of non-negotiable items in it, such as rules allowing the use of a contribution suspense account.

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Pensions, Superannuation

Drawdown relief for all pensions

minimum pension relief

The reduced minimum pension that will now apply for the 2022 financial year is not restricted to account-based pensions.

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Retirement, Superannuation

Intergen Report positive for SMSFs

SMSF intergenerational report

The findings of the 2021 Intergenerational Report are very positive sign of the future for the SMSF sector for the coming decades.

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Retirement, Superannuation

Retiree group applauds super legislation

retirees super legislation

The Your Future, Your Super legislation has been endorsed by the Association of Independent Retirees for the performance and efficiency gains it will produce.

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Contributions, Superannuation

NCC bring-forward date confirmed

NCC bring-forward

The official date from when people aged 65 and 66 can use the non-concessional contributions bring-forward rule has been confirmed by Treasury.

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