Articles by Darin Tyson-Chan

ATO

Death benefit tax issues need more attention

The inability to roll over the portion of death benefit pensions that exceed a surviving member’s transfer balance cap (TBC) under the new super reforms means SMSF trustees must scrutinise the tax implications of retaining these monies inside super or exiting them from the system, an industry consultant has said.

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Investments

Earnings the key to sustained equity performance

A company’s earnings are the key element SMSF trustees should be taking into account in order to achieve consistent earnings from the equities held in their portfolios, according to an industry educator.

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Investments

August reporting season produces some winners

The August company reporting season has unearthed some stocks with the potential to be real winners for SMSF investors seeking yield, according to an equities expert.

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ATO

ATO casts doubt over BDBN pension treatment

The ATO has hinted it will be examining whether a binding death benefit nomination (BDBN) can affect the treatment of an existing member’s pension upon the death of that member.

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Strategy

Double-up makes two-SMSF strategy questionable

The necessity to replicate standard process makes the strategy of holding two SMSFs to comply with the new super reforms one that trustees must consider carefully before implementation, according to a specialist educational provider.

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Investments

Investors must look for technology leaders

SMSF members should look to invest in companies that will be distinct winners in the technology sector as its evolution continues to cause disruption within conventional society, a global fund manager has said.

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ATO

Superannuation tax framework done

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Revenue and Financial Services Minister Kelly O’Dwyer has declared the federal government’s work on the tax structure of the Australian retirement savings system is now complete and no further changes in this area will be made.

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ATO

ATO has close to no TBC discretion

It is important for SMSF trustees to ensure their funds do not exceed the newly implemented transfer balance cap (TBC) due to the restricted parameters the ATO has to operate under when enforcing this requirement, the regulator has said.

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Business news

Excellence rewarded for 2017

The best operators within the industry were once again recognised at the 2017 SMSF Service Providers Awards co-hosted by selfmanagedsuper and research house CoreData.

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Residential Property

Residential property listings drop

The latest SQM Research analysis of the residential property market showed a fall in listings in July by 5.1 per cent and by 9 per cent in year-on-year terms across all capital cities.

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