Articles by Darin Tyson-Chan

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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ASIC

Mayfair director cops 20 year ban

Mayfair Mawhinney

The Federal Court has banned Mayfair 101 director James Mawhinney from the financial services industry for 20 years.

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Investments

More focused emerging market approach needed

emerging market investments

A more focused approach is currently needed with emerging market investing due to the difference in characteristics of the countries in the asset class.

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Superannuation

Peak TBA level fixes indexation

TBA level TBC indexation

The highest recorded transfer balance account amount determines how much of the transfer balance cap indexation an individual is entitled to use.

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Pensions

Drawdown path key to bankruptcy protection

SMSF drawdown bankruptcy

Advisers should be aware the drawdown method used by an individual can influence how effective an asset protection vehicle an SMSF can be in the event of a member being declared bankrupt.

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Australian Shares, Investments

Dividend growth most important

dividend growth

Investors have been reminded to assess the future dividend growth capacity of companies when looking to boost the income from their portfolios.

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