Articles by Darin Tyson-Chan

Underlying asset governance key to REIT funds

September 7, 2016

The corporate governance practices of the underlying companies in which a real estate investment trust (REIT) chooses to purchase shares is the most important factor to acknowledge when assessing the merits of these investment vehicles, according to a specialist fund manager.

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ATO, Strategy

Tax-effective strategies require forward planning

September 7, 2016

Darin Tyson-Chan

SMSF trustees need to have planned some tax minimisation strategies well in advance of the commencement of a pension, and also should allow for any future change in member circumstances, a superannuation technical specialist has warned.

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Strategy

Growth assets key to managing retirement risks

September 7, 2016

Darin Tyson-Chan

The only way to address inflation risk and longevity risk is to invest in growth assets, according to a leading financial author.

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Estate Planning

Non-lapsing BDBNs a better estate planning option

September 7, 2016

Darin Tyson-Chan

Putting in place a binding death benefit nomination (BDBN) that does not lapse after three years should be the preferred estate planning strategy for SMSF trustees, according to a specialist superannuation educator.

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Compliance & Regulation

ALP pledges to address retrospectivity

August 15, 2016

Darin Tyson-Chan

The federal opposition has promised to address the retrospective nature of the proposed changes to the superannuation system contained in the 2016 budget.

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Strategy

Asset mix key for transfer balance cap

August 15, 2016

Darin Tyson-Chan

Knowing which assets to leave or switch back to the accumulation side of an SMSF is crucial for the optimal tax effectiveness of the fund in light of the proposed $1.6 million transfer cap, an SMSF expert has said.

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Documentation

ATO authority a must for excess NCC refunds

August 15, 2016

Darin Tyson-Chan

Clients must ensure they have obtained a release authority from the ATO as any excess non-concessional contribution (NCC) amounts cannot be refunded without one, a superannuation technical services manager has said.

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Compliance & Regulation

Super consultation process to commence

August 15, 2016

Darin Tyson-Chan

Revenue and Financial Services Minister Kelly O’Dwyer has revealed the consultation process regarding exposure draft legislation for the proposed changes to the superannuation framework will begin very soon.

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Compliance & Regulation

Most SMSFs satisfy adequacy targets: report

August 11, 2016

Darin Tyson-Chan

The latest joint SMSF Association and Accurium sector research has shown the majority of SMSF trustee couples are well placed to have an asset balance high enough to fund at least a comfortable lifestyle in retirement.

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ATO

ATO early engagement service up and running

July 8, 2016

Darin Tyson-Chan

The ATO’s early engagement and voluntary disclosure service will now accept notifications from SMSF trustees and practitioners of unrectified regulatory contraventions.

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