Articles by Darin Tyson-Chan

Administration, Trusts

SMSFs with unrelated parties imprudent

The establishment of an SMSF incorporating unrelated parties for joint investments is ill-advised and can complicate member disputes.

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Australian Shares, International Shares, Tax

Share volatility shows Div 296 severity

The Division 296 tax could lead to particularly unfair outcomes in situations where SMSFs hold certain equities that experience significant fluctuations.

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Investments, Private Assets

Private markets being unlocked for SMSFs

A fund manager is providing SMSF members with additional avenues allowing them to access investment opportunities in global private markets.

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Investments, Property

Thinktank fund gets investment-grade rating

Thinktank has been given an investment-grade rating by SQM Research for its Income Trust aimed at several cohorts, including SMSFs.

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ATO, NALI/NALE

PCG 2016/5 doesn’t define NALI compliance

Safe harbour PCG 2016/5 NALI non-arm's-length income LRBA Limited recourse borrowing arrangement SMSF Self-managed superannuation ATO Paul Delahunty

Not satisfying the LRBA safe harbour rules defined in PCG 2016/5 will not necessarily trigger the non-arm’s-length income provisions.

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Compliance & Regulation, Retirement

Role change can’t count as retirement

SIS Regulation Retirement condition of release preservation age IFPA Natasha Panagis

A change of employment conditions of a super fund member aged 60 will not satisfy a retirement condition of release in most cases.

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Property

Residential dwelling vacancies decline

Residential property vacancy rate Rental prices SQM Louis Christopher

September saw a slight decrease in vacancy rates for residential dwellings, while rental prices experienced a small move in the opposite direction.

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ATO, NALI/NALE

Recent rulings positive for NALE cases

NALE Non-arm's length expenditure ATO SMSF Accountants

Accountants using their professional permits when performing work for their own fund without charge will not necessarily trigger the NALE provisions.

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Investments

Inflation makes alternative assets a plus

SMSF Self-managed superannuation Alternative assets Wilson Asset Management Dania Zinurov

The inclusion of alternative assets in an SMSF investment portfolio can be very beneficial during periods of high inflation in the Australian economy.

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NALI/NALE, Regulation

NALI can taint all capital gains

NALI Non-arm's-length income TD 2024/5 Capital gains tax CGT

An example included in TD 2024/5 has shown how the NALI provisions can affect all SMSF capital gains realised in a particular income year.

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