Articles by Darin Tyson-Chan

ATO, Compliance & Regulation, Legislation, SMSFA

SMSF reforms in the main supported

The SMSF Association has indicated it is generally supportive of the reforms to the sector the Minister for Financial Services announced last month.

The SMSF Association has indicated it is generally supportive of the reforms to the sector the Minister for Financial Services announced last month.

read more
Compliance & Regulation, Digital assets

Tokenisation to shift SMSF landscape

The tokenisation with regard to the ownership structure of conventional assets will have a profound impact on SMSF holdings and compliance.

The tokenisation with regard to the ownership structure of conventional assets will have a profound impact on SMSF holdings and compliance.

read more
Direct Domestic Shares, Gold

Resources can’t be sole inflation hedge

Relying on resources sector investments to counter high levels of inflation currently pervading the domestic economy is a high-risk strategy.

Relying on resources sector investments to counter high levels of inflation currently pervading the domestic economy is a high-risk strategy.

read more
ATO, Compliance & Regulation, Legislation, SMSFA, Trusts

Clarification needed over Bendel impact

The SMSF Association has pointed out to the ATO the potential repercussions the Bendel case decision might have for the sector.

The SMSF Association has pointed out to the ATO the potential repercussions the Bendel case decision might have for the sector.

read more
Compliance & Regulation, Division 296, Legislation, Regulation

Dilemma raised by Div 296 reporting

The obligations to report Division 296 earnings on the SMSF annual return are likely to present a quandary for trustees now and in the future.

The obligations to report Division 296 earnings on the SMSF annual return are likely to present a quandary for trustees now and in the future.

read more
Compliance & Regulation, Contributions, Legislation, Strategy

Cap breach can be advantageous

Deliberately exceeding the concessional cap can be of benefit, allowing members to employ the most optimal contributions strategy available to them.

Deliberately exceeding the concessional cap can be of benefit, allowing members to employ the most optimal contributions strategy available to them.

read more
Administration, Division 296, Tax

Better case for tax-effect accounting

Tax-effect accounting should be more seriously considered to allow a more accurate calculation of a person’s TSB for Division 296 purposes.

Tax-effect accounting should be more seriously considered to allow a more accurate calculation of a person’s TSB for Division 296 purposes.

read more
BDBN, Estate Planning, Pensions

Reversionary pension can be replicated

A binding death benefit nomination has the ability to achieve the same estate planning outcome as a reversionary pension.

A binding death benefit nomination has the ability to achieve the same estate planning outcome as a reversionary pension.

read more
Budget, Direct Property, Investments

Property market undergoing recalibration

The Australian property market is undergoing a noticeable adjustment as investors react to measures included in the 2026 federal budget.

The Australian property market is undergoing a noticeable adjustment as investors react to measures included in the 2026 federal budget.

read more

Copyright © SMS Trustee News 2026

ABN 80 159 769 034

Benchmark Media

WordPress website development by DMC Web.