Articles by Darin Tyson-Chan

Business news

Harder line for acrimonious member exits

SMSF member exits

Protracted member exits which cause an SMSF to effectively become an non-complying fund are beginning to be treated more severely by the ATO.

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Residential Property, Superannuation

SMSF residency rules simplified

SMSF residency rules

Changes to SMSFs residency rules, including the scrapping of the active member test, are expected to significantly simplify the superannuation system.

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Pensions, Superannuation

Legacy pension issues addressed

legacy pensions

The decision in this year’s budget to give individuals a two-year opportunity to commute legacy pensions has been well received by SMSF stakeholders.

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Residential Property

Residential property market picks up

residential property vacancy rates

Vacancy rates in the domestic residential property market improved in April led by lower rates in the suburbs of Sydney and Melbourne.

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Documentation

Early TBA reporting suggested

TBAR lodging

Annual transfer balance account reports should be lodged ahead of time for 2020/21 due to the introduction of indexation to the super system.

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Pensions, Tax

Pension-phase NALI treatment clarified

pension phase CGT

Rules governing non-arm’s-length capital gains tax (CGT) triggered by assets used to support an pension phase income stream have been clarified.

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Superannuation

Early super release a great success

early release superannuation

The decision that enabled Australians legitimate early access to superannuation as a response to COVID-19 has been described as a success.

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ATO, Strategy

Delayed allocations not Part IVA

Contributions reserves Part IVA

The use of contributions reserves has a very low probability of having the ATO consider it a tax avoidance arrangement.

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Investments

Don’t ignore pandemic trends

investors pandemic trends

Investors looking to re-enter equity markets must not ignore trends sparked by the COVID-19 pandemic.

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Commercial Property, Residential Property

Property development can’t cause disadvantage

property development SMSF members

Property developments operating within an SMSF will be in breach of the sole purpose test if they ultimately deprive members of any potential retirement savings benefits.

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