Articles by Darin Tyson-Chan

Division 296, Documentation, SMSF

Proposed tax necessitates SAR change

self managed super, self managed super fund, self managed super funds, self managed superannuation, SMSF, SMSF annual return, amendments, Division 296 tax, Colonial First State, Craig Day, ATO, reporting, SMSF administrator

The reporting regime for SMSFs is having to be modified due to additional information that will be required for Division 296 tax calculations.

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Division 296, SMSF, Tax

SMSF double whammy from new tax

self managed super, self managed super fund, self managed super funds, self managed superannuation, SMSF, Division 296, unrealised capital gains, appreciation, Accurium, Mark Ellem, capital gains tax credit, SMSF Professionals Day 2025

SMSFs trustees face paying tax on both unrealised and realised capital gains as a result of the proposed Division 296 tax.

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Contributions, NALI/NALE

In-specie transfer not a NALE trigger

An in-specie transfer an SMSF member makes with no purchase amount should not trigger the non-arm’s-length expenditure provisions.

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Retirement

Australian retirement mood improves

The optimism and confidence Australians have toward their own retirement has significantly improved over the past few years.

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SMSF, Tax

Future Div 296 indexation not a lock

Superannuants should not assume any future government will definitely introduce an indexation measure to the Division 296 tax legislation.

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Pensions

Check TRIS docs prior to conversion

SMSF, self managed super, TRIS, documentation, transition-to-retirement income stream, Accurium, Melanie Dunn, condition of release, retirement-phase pension interest, SMSF Professionals Day 2025

Practitioners should check the documentation regarding a client’s TRIS to ensure it is not restricted if converted to a retirement interest.

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Contributions, Tax

Timing key for CGT-linked contribution

SMSF, self managed super, CGT, contribution, deductible contribution, capital gains tax, Accurium, Lee-Ann Hayes, property, SMSF Professionals Day 2025

The timing of a deductible contribution to an SMSF is critical when implementing a strategy involving a capital gains tax event.

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Contributions

In-specie contribution receipt varied

In-specie contribution, receipt, SMSF, self managed super, Accurium, Jason Hurst, Taxation Ruling 2010/1, beneficial ownership, direct shares, property, SMSF Professionals Day

Specific practicalities must be taken into account for different asset classes when officially recognising in-specie contributions.

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Investments, SMSF

Foreign stocks have increased SMSF appeal

SMSF, self managed super, trustees, investments, offshore, international equities, CMC Markets, Andrew Shade, diversification, direct shares, exchange-traded funds, ETF

SMSF trustees are looking to increase their investments in offshore markets to enjoy portfolio benefits from several different perspectives.

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