Articles by Darin Tyson-Chan

ATO, Downsizer, Property

Valuations definitive for downsizer contributions

Downsizer valuations

The valuation rules applied to downsizer contributions are very strict and not consistent with other tax provisions regarding property transactions.

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LRBA, SMSF

Interest rate pain for LRBAs

LRBA interest rate

SMSF trustees using a related-party LRBA and adhering to the PCG 2016/5 safe harbour rules will be facing a significant interest rate hike in 2023/24.

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International Shares, Investments

Inflation favourable for emerging market debt

inflation emerging markets

The high inflationary economic environment being experienced across the world has made emerging market fixed income investments more attractive.

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BDBN, Estate Planning

Time of death first BDBN step only

BDBN estate plan

An effective SMSF estate plan must go beyond the survival of one party over another at the time of the relevant member’s death.

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SMSF, Superannuation, Tax

Trustees dislike $3m soft cap

SMSF trustees $3 million tax

A recent sector survey has found nearly half of SMSF members believe the proposed $3 million soft cap is a bad policy initiative.

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Investments

Global small-cap companies need consideration

small caps allocation

Limiting small-cap portfolio allocations to companies listed on the ASX will restrict the returns investors can enjoy from this sector.

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Investments, Technology

Another WA deal for OpenInvest

OpenInvest Pascoe Partners

A new online investment solution will now be available on the OpenInvest platform, offering consumers access to four diversified portfolios.

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ATO, Compliance & Regulation, SMSF

Fund wind-up timeframe extended

SMSF wind-up timeframe

The timeframe open for trustees to finalise the closing of an SMSF after the lodging of the final annual return has been extended.

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ATO, Compliance & Regulation, Contributions

Rounding can compromise compliance

Contribution rounding

The application of rounding when reporting contributions can inadvertently lead to very tough compliance penalties for SMSF trustees.

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ATO, Compliance & Regulation

New compliance guidance imminent

SMSF compliance guidance

New compliance guidance materials are being formulated by the ATO, one of which marks a change in approach with education directions.

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