Articles by Darin Tyson-Chan

Australian Shares, Investments

Market correction on its way

share market correction

Investors are warned to expect a share market correction even if the Australian Securities Exchange experiences better performance after the recent budget.

read more
Business news

Harder line for acrimonious member exits

SMSF member exits

Protracted member exits which cause an SMSF to effectively become an non-complying fund are beginning to be treated more severely by the ATO.

read more
Residential Property, Superannuation

SMSF residency rules simplified

SMSF residency rules

Changes to SMSFs residency rules, including the scrapping of the active member test, are expected to significantly simplify the superannuation system.

read more
Pensions, Superannuation

Legacy pension issues addressed

legacy pensions

The decision in this year’s budget to give individuals a two-year opportunity to commute legacy pensions has been well received by SMSF stakeholders.

read more
Residential Property

Residential property market picks up

residential property vacancy rates

Vacancy rates in the domestic residential property market improved in April led by lower rates in the suburbs of Sydney and Melbourne.

read more
Documentation

Early TBA reporting suggested

TBAR lodging

Annual transfer balance account reports should be lodged ahead of time for 2020/21 due to the introduction of indexation to the super system.

read more
Pensions, Tax

Pension-phase NALI treatment clarified

pension phase CGT

Rules governing non-arm’s-length capital gains tax (CGT) triggered by assets used to support an pension phase income stream have been clarified.

read more
Superannuation

Early super release a great success

early release superannuation

The decision that enabled Australians legitimate early access to superannuation as a response to COVID-19 has been described as a success.

read more
ATO, Strategy

Delayed allocations not Part IVA

Contributions reserves Part IVA

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

read more
Investments

Don’t ignore pandemic trends

investors pandemic trends

Investors looking to re-enter equity markets must not ignore trends sparked by the COVID-19 pandemic.

read more

Copyright © SMS Trustee News 2021

ABN 43 564 725 109

Benchmark Media

Site design Red Cloud Digital