Articles by Darin Tyson-Chan

Investments, Retirement

Retiree return goals mean greater risk

retirement return goals

Individuals on the cusp of retirement may need to take on significantly higher risk levels if they are to meet the return goals they set for the years they are no longer gainfully employed.

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ATO

Super Fund Lookup error fixed

ATO super fund lookup

An anomaly in the ATO’s Super Fund Lookup service that resulted in a number of SMSFs losing their complying status in error has now been rectified.

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Auditing

Audit checklist a competence measure

auditor client checklist

An indicative measure for accounting firms as to whether the right SMSF auditor has been appointed is if the practice is provided with a client checklist.

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ATO

ATO confirms TBC info availability

personal transfer balance cap

The date when individuals can begin to access their personal transfer balance cap information after the application of indexation has been confirmed.

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ECPI, Superannuation

Confusion over DSFA trigger

SMSF DSFA criteria

The criteria used to determine whether an SMSF has disregarded small fund assets for exempt current income purposes is still unclear among some advisers.

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Compliance, Documentation

Director ID presents an SMSF challenge

SMSF director identification

Directors of SMSF corporate trustees may find difficulties in the application procedure for the director identification number they will need to hold.

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NALI/NALE

NALI capital gain treatment unclear

NALI capital gain SMSF

The tax treatment of the capital gain associated with an SMSF asset that has been tainted by NALI for only part of its fund life remains unknown.

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ATO, Technology

Super Fund Lookup error surfaces

super fund lookup error

A malfunction of the ATO’s Super Fund Lookup register has resulted in some SMSFs erroneously losing their complying status on the system.

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LRBA

No TBAR obligations from LRBAs

TBAR LRBA transactions

Transactions arising from limited recourse borrowing arrangements are unlikely to trigger a transfer balance account reporting event.

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Compliance, Superannuation

New trustee duty muddies compliance

Best financial interest SMSF

The trustees duty amendment to the Your Future, Your Super will make SMSF compliance more difficult with investments in certain conventional asset classes.

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