Articles by Darin Tyson-Chan

Retirement

SMSFs receive retirement income covenant exemption

retirement income covenant

SMSFs will not be bound by the proposed legislation requiring superannuation fund trustees to formulate a retirement income strategy for members.

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Contributions, Superannuation

Excess contribution change not a strategic break

excess contributions charge

The scrapping of the excess concessional contributions charge in the Your Future, Your Super laws is not an opportunity to gain a tax benefit.

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Investments

Private equity can boost returns

private equity

Allocations to private equities can provide a much-needed return boost to portfolios and should be considered given some current market trends.

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ATO, Documentation

Tougher SAR stance applied

SMSF annual return enforcement

SMSF trustees who are failing to meet their legal obligation of lodging their fund’s annual return are to face new ATO enforcement procedures.

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ATO

Work test can be officially monitored

superannuation work test

The ATO has the ability to determine if people over the age of 66 who have made personal super contributions have satisfied the required work test.

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International Shares, Investments

Don’t ignore quality stocks

growth value stocks

Quality equities should not be disregarded in the debate on whether growth or value stocks currently offer the best investment opportunities.

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Compliance & Regulation, Superannuation

Trustees largely overlook new duty

financial interest duty

Trustees seem to have been slow in adopting measures to document how they are considering complying with the best financial interest duty.

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ATO

Super Fund Lookup revised

Super Fund Lookup ATO

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

SuperStream rollovers

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

SMSF market correction

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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