Articles by Darin Tyson-Chan

Business news

Merry Christmas and Happy New Year

The entire smstrusteenews team wishes all of its readers a very Merry Christmas and a happy, healthy and prosperous New Year.

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Auditing, Compliance & Regulation

Rectified breaches still require an ACR

An SMSF compliance breach that has been rectified in the year in which it occurred will still have to have an ACR lodged for it with the ATO.

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International Shares, Investments

No direct effects from Trump tariffs

The economic policies of the incoming Trump government in the US are unlikely to adversely affect Australia in a direct sense.

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ATO, Auditing

Trustee non-compliance gets worse

ATO Paul Delahunty auditor contravention reports SMSF Self-managed superannuation

Auditor contravention reports lodged with the ATO have shown a jump in non-compliance among SMSF trustees over recent years.

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NALI/NALE, Regulation, Tax

NALI tax allocation has flexibility

NALI Tax penalty SIS Regulations Accurium Mark Ellem Anthony Cullen

SMSF trustees cannot rely on the SIS Regulations to determine whether a NALI liability has to be allocated to a particular superannuation interest.

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Investments, Private Assets

Private credit role multifaceted

Metrix Credit Partners Andrew Lockhart private credit

The breadth of the private credit market means it can play a varied role within an investment portfolio depending on an individual’s aims.

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Administration, Trusts

SMSFs with unrelated parties imprudent

The establishment of an SMSF incorporating unrelated parties for joint investments is ill-advised and can complicate member disputes.

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Australian Shares, International Shares, Tax

Share volatility shows Div 296 severity

The Division 296 tax could lead to particularly unfair outcomes in situations where SMSFs hold certain equities that experience significant fluctuations.

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Investments, Private Assets

Private markets being unlocked for SMSFs

A fund manager is providing SMSF members with additional avenues allowing them to access investment opportunities in global private markets.

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Investments, Property

Thinktank fund gets investment-grade rating

Thinktank has been given an investment-grade rating by SQM Research for its Income Trust aimed at several cohorts, including SMSFs.

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