Articles by Darin Tyson-Chan

ECPI

ECPI red tape reduction endorsed

actuarial certificate

Removing the need to obtain an actuarial certificate for claiming exempt current pension income in some circumstances has been applauded.

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Auditing, Superannuation

Price of audits expected to rise

SMSF audits price

Practitioners have indicated they believe SMSF audit prices will increase after 1 July due to the amendments to APES 110.

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Residential Property, Superannuation

Property developments okay with sole purpose

property development sole purpose

An SMSF running a property development in all reality is unlikely to be in breach of the sole purpose test, according to specialist lawyer.

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ATO, Superannuation

Disputed member exits an issue

member exits SMSF

Protracted member exits are beginning to be treated more severely by the ATO as it becomes a growing issue across the SMSF sector.

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ASIC, FASEA

ASIC supporting scaled advice

ASIC scaled advice

ASIC is working on solutions to allow practitioners to comply with their legal obligations while providing scaled advice.

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Contributions, Superannuation

Downsizer timing now more important

Downsizer contibution timing

The timing of downsizer provisions contained in this year’s budget will take on more significance from 1 July 2022.

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Retirement, Superannuation

New residency rules lack precision

SMSF residency rules

Changes to residency rules announced in last week’s federal budget may not eliminate harsh outcomes resulting from breaches of the law covering this area.

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Compliance, Contributions

Reserving strategy riskier for NCCs

NCCs reserving strategy

Non-concessional contributions carry more compliance risk when used as part of a contribution reserving strategy due to their unconventional nature.

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Contributions, Superannuation

AIR welcomes increased super flexibility

budget superannuation retirees

The budget measures improving the ability for individuals to make contributions to their super funds has been praised by retirees.

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Pensions, Superannuation, Tax

Tax on pension reserves a concern

legacy pension reserves

The severity of the tax treatment of reserves associated with legacy pensions contained in this year’s budget is cause for concern.

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