Articles by Darin Tyson-Chan

ATO, NALI/NALE

Tax determination troublesome for SMSFs

ATO tax determination SMSF NALI CGT

The ATO taxation determination outlining how the NALI and CGT rules interact is potentially problematic for SMSFs.

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ATO, Compliance & Regulation, Strategy

Voluntary disclosure scheme not speedy

ATO voluntary disclosure scheme

Patience and persistence are required when looking to use the ATO’s early engagement and voluntary disclosure scheme to secure a satisfactory outcome.

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LRBA, Property

Investment properties come with issues

SMSF investment property LRBA

Choosing to hold an investment property in an SMSF can have significant adverse consequences that trustees should consider before doing so.

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ATO, NALI/NALE

Hint of NALE enforcement given

ATO NALE private binding ruling

Two private binding rulings issued by the ATO in the past six months have hinted at how the NALE rules for general expenses will be applied.

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SMSF, SMSFA, Tax

More sectors discuss soft cap issues

$3 million soft cap SMSF Association

The SMSF Association is engaging other industry bodies to help its campaign to have the government change the calculation method for the $3 million soft cap.

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Private Assets, SMSF, Strategy

Segregation for single assets barred

Single asset segregation SMSF

A single asset cannot be treated in a manner that allows it to support some SMSF members in accumulation phase and others with a pension account.

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Documentation, Property

Proper asset ownership worrisome

SMSF property assets ownership records

The correct record of ownership for assets acquired by an SMSF is a noticeable compliance issue trustees are having difficulty with.

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Investments

Options worth consideration right now

share stock options

The current market conditions Australian investors are experiencing make it prudent to consider including options in their portfolios.

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Tax

Member deductions denied in error

personal contributions deductions

Some SMSF members are incorrectly being denied the ability to claim a tax deduction for personal contributions due to an ATO procedural error.

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Commercial Property, Investments, Property

Commercial property still valuable post COVID

Commercial property office REIT

Commercial property holdings are still of value despite fears the COVID-19-driven practice of working from home may have devalued the sector.

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