Articles by Darin Tyson-Chan

ATO, Strategy

Tax-effective strategies require forward planning

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

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

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

Rear view of a road from side mirror.

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

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

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

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

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

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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Compliance & Regulation

LRBA compliance extension applauded

The ATO has extended the time period SMSF trustees have to comply with the new safe harbour guidelines governing non-bank limited recourse borrowing arrangements (LRBA).

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