Articles by Darin Tyson-Chan

Cryptocurrency

Education service for digital assets launched

digital assets education

A fund manager has launched a education and research facility to provide much-needed information about digital assets such as Bitcoin.

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ATO

ID fraud impacting SMSFs

identity fraud SMSFs

Identity and investment fraud are on the rise among SMSFs and the ATO has acknowledged this development and has a strategy to combat it.

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Estate Planning

Law of choice critical for estate planning

estate planning

Selecting the most appropriate legal jurisdiction to govern an SMSF is crucial to fortifying estate planning strategies from court challenges.

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Investments

Emerging markets offer long-term opportunities

emerging markets

Emerging markets are likely to offer very good investment opportunities in the longer term due to the demographic shift occurring in these regions.

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Documentation

Single email address a digital approval barrier

SMSF digital signature

SMSF trustees may be limited in their use of any measures allowing the use of digital signatures to approve fund documents due to their email set-ups.

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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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