Articles by Darin Tyson-Chan

Estate Planning, Superannuation

Estate planning not formulaic

SMSF estate planning

SMSF practitioners need to be prepared for all situations that could possibly trigger the implementation of estate planning or fund succession strategies.

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Financial Planning, Superannuation

Advice billing rethink required

SMSF advice billing

Practitioners may need to revise their billing for SMSF advice clients from 1 July due to the legislation resulting from findings by the banking royal commission.

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ECPI

Actuaries may aid ECPI choice

actuaries ECPI method

Actuaries are looking to help determine whether to use segregated or proportionate method to calculate ECPI under the new legislation governing this area.

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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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