Articles by Darin Tyson-Chan

ATO, Financial Advice, SMSF, Superannuation

Contributions deduction issue fixed

The ATO has corrected an error in its procedures with regard to allowing SMSF members to claim a tax deduction for personal contributions.

The ATO has corrected an error in its procedures with regard to allowing SMSF members to claim a tax deduction for personal contributions.

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SMSF, Superannuation, Trusts

Notes to SMSF accounts have critical role

ATO

The notes to the financial statements for an SMSF take on particular significance due to the special-purpose nature of these entities.

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Auditing, Property

Short-stay lodging docs expected

Accurium, Anthony Cullen, audit, lease, residential property, Frank La Spada, Seamless SMSF, Short-stay accommodation, self managed superannuation, self managed super, SMSF

Acceptable documentation for audit purposes is obtainable for short-stay accommodation properties held within an SMSF as proof of compliance.

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Business news

Merry Christmas and Happy New Year

The entire smstrusteenews team wishes all of its readers a very Merry Christmas and a happy, healthy and prosperous New Year.

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Auditing, Compliance & Regulation

Rectified breaches still require an ACR

SMSF, Self-managed super, auditor contravention report, ACR, Accurium, Anthony Cullen, Seamless SMSF, Frank La Spada, compliance breach rectification

An SMSF compliance breach that has been rectified in the year in which it occurred will still have to have an ACR lodged for it with the ATO.

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International Shares, Investments

No direct effects from Trump tariffs

The economic policies of the incoming Trump government in the US are unlikely to adversely affect Australia in a direct sense.

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ATO, Auditing

Trustee non-compliance gets worse

ATO Paul Delahunty auditor contravention reports SMSF Self-managed superannuation

Auditor contravention reports lodged with the ATO have shown a jump in non-compliance among SMSF trustees over recent years.

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NALI/NALE, Regulation, Tax

NALI tax allocation has flexibility

NALI Tax penalty SIS Regulations Accurium Mark Ellem Anthony Cullen

SMSF trustees cannot rely on the SIS Regulations to determine whether a NALI liability has to be allocated to a particular superannuation interest.

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Investments, Private Assets

Private credit role multifaceted

Metrix Credit Partners Andrew Lockhart private credit

The breadth of the private credit market means it can play a varied role within an investment portfolio depending on an individual’s aims.

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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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