Articles by Darin Tyson-Chan

ATO

Super Fund Lookup revised

September 10, 2021

A new procedure is now being applied to newly established SMSFs and how the ATO reflects their status on the Super Fund Lookup website.

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Superannuation

Cashless rollovers SuperStream exempt

September 10, 2021

Darin Tyson-Chan

Unlike cash superannuation rollovers, those involving in specie asset transfers do not have to be executed via the SuperStream system for SMSFs.

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Investments

Market correction preparation needed

September 10, 2021

Darin Tyson-Chan

SMSF investors have been advised to revisit their equities holdings in anticipation of a market correction forecast to occur in the short term.

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NALI/NALE

Pro bono work not automatically NALE

September 10, 2021

Darin Tyson-Chan

The provision of pro bono services to an SMSF is not automatically outlawed by the NALE rules as defined by the ATO in LCG 2012/2.

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International Shares

Indirect China risk requires perspective

September 10, 2021

Darin Tyson-Chan

The indirect China risk of a particular shareholding must be assessed in a specific fashion and should not lead investors to ignore the strengths of a particular company’s fundamentals.

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ATO

SMSF COVID relief being considered

August 27, 2021

Darin Tyson-Chan

The ATO is looking to implement relief measures for SMSFs suffering financial hardship in the current round of COVID-19 lockdowns.

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NALI/NALE

NALE fee approach defined

August 27, 2021

Darin Tyson-Chan

Trustees have been provided with guidance as to what might constitute an appropriate service fee that will satisfy the non-arm’s-length expenditure rules.

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International Shares