Articles by Darin Tyson-Chan

Business news, Investments

Investor bodies eye amalgamation

Australian Shareholders Association, Australian Investors Association, Merger

The Australian Shareholders’ Association and the Australian Investors’ Association have entered amalgamation talks to form one body by 2024.

read more
Legislation, SMSF, Tax

Liquidity risk of new tax quantified

SMSF Association Superannuation earnings tax liquidity

New SMSF Association-commissioned research has indicated the tax on super balances over $3 million will result in liquidity risk.

read more
Administration, Strategy, Superannuation, Tax

Deductibility of deed changes not uniform

Tax deductibility Trust deed amendment legal expenses

Determining whether legal fees arising from a trust deed amendment are tax deductible will hinge on the nature of the expenses in question.

read more
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.

read more
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.

read more
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.

read more
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.

read more
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.

read more
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.

read more
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.

read more

Copyright © SMS Trustee News 2025

ABN 80 159 769 034

Benchmark Media

WordPress website development by DMC Web.