Articles by Darin Tyson-Chan

Compliance & Regulation, Death Benefits, Division 296, Legislation, Tax

Death pensions impact Div 296 instantly

Death pension beneficiaries will have the value of that income stream included in their total super balance immediately for Division 296 purposes.

Death pension beneficiaries will have the value of that income stream included in their total super balance immediately for Division 296 purposes.

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ATO, Compliance & Regulation, Legislation

ATO worried about prohibited loans

The ATO has revealed a noticeable rise in prohibited loans being issued from SMSFs to other parties is causing it great concern.

The ATO has revealed a noticeable rise in prohibited loans being issued from SMSFs to other parties is causing it great concern.

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Fixed Income, Investments, Private Assets

Strong 2026 tipped for Australian credit

Australian credit markets are expected to grow over the next 12 months to consolidate positive issuance numbers in January.

Australian credit markets are expected to grow over the next 12 months to consolidate positive issuance numbers in January.

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Compliance & Regulation, Division 296, Investments, Regulation, Tax

CGT adjustment relevant to all members

The Division 296 CGT asset value adjustment should be considered by all SMSF members even if their total super balance is under $3 million.

The Division 296 CGT asset value adjustment should be considered by all SMSF members even if their total super balance is under $3 million.

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Division 296, Legislation, Superannuation, Tax

New Div 296 legislation tabled

The government has introduced the revised Division 296 tax legislation into parliament less than four weeks after consultation on it closed.

The government has introduced the revised Division 296 tax legislation into parliament less than four weeks after consultation on it closed.

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Australian Shares, Currency, Investments

Currency movement to impact results

The Australian dollar’s appreciation in recent weeks will have a negative effect on some companies during the current reporting season.

The Australian dollar’s appreciation in recent weeks will have a negative effect on some companies during the current reporting season.

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International Shares, Investments

Positive 2026 for emerging markets

A shift in monetary policies across the globe has led to a positive investment outlook with regard to emerging markets in 2026.

A shift in monetary policies across the globe has led to a positive investment outlook with regard to emerging markets in 2026.

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Compliance & Regulation, Legislation

ATO concerns over release authorities

Compliance with release authorities is causing some worry for the ATO with the communiques being ignored or not properly followed.

Compliance with release authorities is causing some worry for the ATO with the communiques being ignored or not properly followed.

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Australian Shares, Investments

Encouraging signs from IPO market

Company listings on the ASX remained low in 2025, but there are signs the situation will improve during the current year.

Company listings on the ASX remained low in 2025, but there are signs the situation will improve during the current year.

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Australian Shares, Compliance & Regulation, Division 296, Investments, Legislation

Div 296 franking credit treatment angst

CPA Australia has raised its concerns over the treatment of franking credits in the calculation of revenue for the proposed Division 296 tax.

CPA Australia has raised its concerns over the treatment of franking credits in the calculation of revenue for the proposed Division 296 tax.

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