Articles by Darin Tyson-Chan

Compliance & Regulation

TBAR double counting bears tax penalty risks

The different rules governing the transfer balance account report (TBAR) for SMSFs compared with Australian Prudential Regulation Authority (APRA)-regulated super funds may easily lead to attracting an excess transfer balance cap determination and the associated tax penalty, a technical expert has warned.

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Residential Property

New scheme may facilitate third-party assistance

The First Home Super Saver Scheme (FHSSS) introduced as part of the 2017 federal budget could potentially provide a welcome avenue for third parties to assist in the purchase of a residence for younger family members, a technical expert has said.

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Business news

Welcome to smstrusteenews

Selfmanagedsuper would like to welcome you to the rebranded Trustee News, which will be published under the new smstrusteenews title. The fresh branding coincides with the launch of the new dedicated selfmanagedsuper website for our trustee readership, www.smstrusteenews.com.au. The move means smstrusteenews now has a stand-alone website to provide those individuals running their own SMSFs […]

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Business news

Market-linked pension commutations unclear

The SMSF Association is seeking clarity from the ATO over its position regarding the treatment of market-linked pension commutations on an individual’s transfer balance account.

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Infrastructure

Positive infrastructure opportunities from US

A specialist fund manager has revealed the United States pipeline sector as an area for positive growth with regard to infrastructure investing in 2018.

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Economy

Recent volatility can’t be assessed in isolation

The dramatic share market correction experienced in February did not have a wide-ranging impact on face value, but investors must examine its flow-on effects to obtain a more accurate picture of how significant the fall in stock values really was, a portfolio manager has said.

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Strategy

Pension strategy can optimise falling markets

A superannuation specialist has suggested innovative pension strategies can allow SMSF trustees to use the super reform regulations to benefit from falling markets.

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Commercial Property, Residential Property

Vacancy rates jump in December

National residency vacancy rates increased in most cities across Australia in December, with material increases recorded in Sydney, according to SQM Research.

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ETFs

Market concerns over ETFs unwarranted

Accusations the exchange-traded fund (ETF) sector is creating an investment market bubble are unfounded and inaccurate, a financial services sector economist has said.

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Compliance & Regulation

Annual returns get time extension

The ATO has announced a time extension will apply to SMSF annual returns relating to the 2017 financial year due to the changed reporting circumstances arising from the super reforms.

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