Articles by Darin Tyson-Chan

Compliance & Regulation

Federal Court upholds in-house asset stance

The Federal Court has ruled a situation where an SMSF invests in property through a sub-fund where that property is subsequently leased to a related party will still be captured by the existing in-house asset rul

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Compliance & Regulation

Legitimate early release of super under review

Mechanic closely inspects under a car

Revenue and Financial Services Minister Kelly O’Dwyer has announced Treasury will review the rules controlling the early release of superannuation on severe financial hardship and compassionate grounds.

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Compliance & Regulation

Total super balance key TBAR timing factor

The total super balance of the individual members of an SMSF is the determining factor of how often a particular fund will have to complete a transfer balance account report (TBAR), rather than the total super balance of the member who is drawing a pension.

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Compliance & Regulation

Relaxed TBAR regime welcomed

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The SMSF community has expressed its approval of the announcement from the ATO as to what the rules governing total account balance reporting (TBAR) for superannuation funds will be.

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Strategy

Pre-emptive strike on questionable strategies

A whistle hangs on a wall.

The ATO’s warning on risky retirement planning arrangements, made recently as part of its Super Scheme Smart initiative, was carried out to prevent SMSF trustees from falling foul of these arrangements before they gained any market momentum, according to one of the regulator’s senior officials.

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Absolute Return

SMSF investors must increase focus on outcomes

SMSF trustees and fund managers alike need to pay more attention to the investment outcomes they are trying to achieve and not be distracted by the underlying elements being used to achieve the result, a global investment executive has said.

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Residential Property

Residential vacancy rates continue to slide

The latest residential property data released by SQM Research has shown vacancy rates dropped across the country in August.

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Absolute Return, Commercial Property

New commercial property fund from Spire

Independent boutique fund manager Spire Capital has announced plans to launch a United States commercial office fund in the Australian investor market.

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ATO

ATO scrutinising all unit trust investments

The ATO is in the process of examining all SMSF investments in unit trusts as part of its compliance activities regarding related-party transactions, a technical expert has revealed.

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LICs

Spheria unveils small and micro-cap LIC

Spheria Asset Management has launched a listed investment company (LIC), Spheria Emerging Companies Limited, to provide investors with access to small and micro-cap stocks in the Australian and New Zealand listed equity markets.

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