Articles by Darin Tyson-Chan

Strategy

Recontribution the best strategy

recontribution strategy

The withdrawal and recontribution strategy has been described as the most significant opportunity for individuals in the superannuation system.

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ATO, Auditing

Independence certainty impossible

auditor independence guarantee

The ATO has said it cannot guarantee any arrangements implemented by accounting firms will be compliant with the amended auditor independence standards.

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NALI/NALE, Tax

Retrospective NALE problematic

Retrospective NALE rules

The NALE rules take effect from 1 July 2018, but can apply to transactions and arrangements occurring before this date.

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Strategy

Performance will determine spousal splitting method

SMSF performance spousal splitting

Fund performance plays a significant role in determining how splitting orders will be executed when spousal members of an SMSF separate.

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ASIC

Mayfair director banned for 20 years

Mayfair Mawhinney banned

The Federal Court has banned Mayfair 101 director James Mawhinney from the financial services industry for 20 years.

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Financial Planning

Emphasis on value to intensify

value of advice

Being able to demonstrate the value of advice is set to become more important as a result of technological advancements.

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Financial Planning, Technology

Technology to transition to new advice role

technology financial advice

Technology is destined to play a more significant role in the delivery and affordability of financial advice.

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Tax

Delayed allocations not Part IVA

superannuation contributions Part IVA

The use of contributions reserves has a very low probability of having the ATO consider it a tax avoidance arrangement.

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Superannuation, Tax

Greater tax benefit focus needed

SMSF tax minimisation

Advisers and accountants need to pay more attention to tax minimisation strategies for their SMSF clients.

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ASIC, Superannuation

Two unlicensed operations shut down

unlicensed financial services

Federal Court orders to have two unlicensed financial services companies wound up have been obtained by ASIC.

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