Articles by Darin Tyson-Chan

Property

Clean energy fixtures a BRP issue

Solar panels Business real property Clean energy Green energy SMSF

It remains unclear as to whether clean energy equipment fits the definition of business real property for SMSF purposes.

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Economy, Property, Residential Property

December residential property listings fall

Residential property listings SQM Research

The final month of 2023 saw a large drop in residential property listings across the country with several capital cities witnessing a reduction.

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Australian Shares, International Shares, Investments

Investment agility required in 2024

Inflation Schroders Australian shares International shares

Inflation and volatility are likely to continue their influence on markets in 2024, which should encourage a flexible approach to shares and bonds.

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Business news

Have a very Merry Christmas

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

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Superannuation, Tax

Death glitch contained in new tax bill

superannuation earnings tax SMSF deceased member

A distinct abnormality is contained within the draft legislation pertaining to the $3 million soft cap with regard to deceased super fund members.

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NALI/NALE

NALE bill lag creates huge risk

NALE non-arm's length expenses PCG 2020/5

SMSF trustees cannot rely on PCG 2020/5 from 1 July 2023 to avoid a severe tax penalty should they incur non-arm’s-length general expenses.

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Business news, Investments

Investor bodies eye amalgamation

Australian Shareholders Association, Australian Investors Association, Merger

The Australian Shareholders’ Association and the Australian Investors’ Association have entered amalgamation talks to form one body by 2024.

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Legislation, SMSF, Tax

Liquidity risk of new tax quantified

SMSF Association Superannuation earnings tax liquidity

New SMSF Association-commissioned research has indicated the tax on super balances over $3 million will result in liquidity risk.

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Administration, Strategy, Superannuation, Tax

Deductibility of deed changes not uniform

Tax deductibility Trust deed amendment legal expenses

Determining whether legal fees arising from a trust deed amendment are tax deductible will hinge on the nature of the expenses in question.

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ATO, NALI/NALE

Tax determination troublesome for SMSFs

ATO tax determination SMSF NALI CGT

The ATO taxation determination outlining how the NALI and CGT rules interact is potentially problematic for SMSFs.

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