Articles by Darin Tyson-Chan

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.

read more
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.

read more
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.

read more
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.

read more
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.

read more
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.

read more
ATO, NALI/NALE

PCG 2016/5 doesn’t define NALI compliance

Safe harbour PCG 2016/5 NALI non-arm's-length income LRBA Limited recourse borrowing arrangement SMSF Self-managed superannuation ATO Paul Delahunty

Not satisfying the LRBA safe harbour rules defined in PCG 2016/5 will not necessarily trigger the non-arm’s-length income provisions.

read more
Compliance & Regulation, Retirement

Role change can’t count as retirement

SIS Regulation Retirement condition of release preservation age IFPA Natasha Panagis

A change of employment conditions of a super fund member aged 60 will not satisfy a retirement condition of release in most cases.

read more
Property

Residential dwelling vacancies decline

Residential property vacancy rate Rental prices SQM Louis Christopher

September saw a slight decrease in vacancy rates for residential dwellings, while rental prices experienced a small move in the opposite direction.

read more
ATO, NALI/NALE

Recent rulings positive for NALE cases

NALE Non-arm's length expenditure ATO SMSF Accountants

Accountants using their professional permits when performing work for their own fund without charge will not necessarily trigger the NALE provisions.

read more

Copyright © SMS Trustee News 2025

ABN 80 159 769 034

Benchmark Media

WordPress website development by DMC Web.