Articles by Darin Tyson-Chan

Compliance & Regulation, Division 296, Investments, Regulation, Tax

CGT adjustment relevant to all members

The Division 296 CGT asset value adjustment should be considered by all SMSF members even if their total super balance is under $3 million.

The Division 296 CGT asset value adjustment should be considered by all SMSF members even if their total super balance is under $3 million.

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Division 296, Legislation, Superannuation, Tax

New Div 296 legislation tabled

The government has introduced the revised Division 296 tax legislation into parliament less than four weeks after consultation on it closed.

The government has introduced the revised Division 296 tax legislation into parliament less than four weeks after consultation on it closed.

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Australian Shares, Currency, Investments

Currency movement to impact results

The Australian dollar’s appreciation in recent weeks will have a negative effect on some companies during the current reporting season.

The Australian dollar’s appreciation in recent weeks will have a negative effect on some companies during the current reporting season.

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International Shares, Investments

Positive 2026 for emerging markets

A shift in monetary policies across the globe has led to a positive investment outlook with regard to emerging markets in 2026.

A shift in monetary policies across the globe has led to a positive investment outlook with regard to emerging markets in 2026.

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Compliance & Regulation, Legislation

ATO concerns over release authorities

Compliance with release authorities is causing some worry for the ATO with the communiques being ignored or not properly followed.

Compliance with release authorities is causing some worry for the ATO with the communiques being ignored or not properly followed.

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Australian Shares, Investments

Encouraging signs from IPO market

Company listings on the ASX remained low in 2025, but there are signs the situation will improve during the current year.

Company listings on the ASX remained low in 2025, but there are signs the situation will improve during the current year.

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Australian Shares, Compliance & Regulation, Division 296, Investments, Legislation

Div 296 franking credit treatment angst

CPA Australia has raised its concerns over the treatment of franking credits in the calculation of revenue for the proposed Division 296 tax.

CPA Australia has raised its concerns over the treatment of franking credits in the calculation of revenue for the proposed Division 296 tax.

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Compliance & Regulation, Investments, Regulation, Trusts

Unit trust investments can be flawed

Compliance with superannuation law and regulations is not necessarily made easier for SMSFs through investing in assets via unit trust.

Compliance with superannuation law and regulations is not necessarily made easier for SMSFs through investing in assets via unit trust.

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Compliance & Regulation, Division 296, Legislation, Strategy, Superannuation, Tax

TSB to play a different Div 296 role

The assessment of a super fund member’s total super balance has been changed in the Division 296 tax draft legislation released in late December.

The assessment of a super fund member’s total super balance has been changed in the Division 296 tax draft legislation released in late December.

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Compliance & Regulation, Contributions, Regulation, Superannuation

Contributions caps set for 2026 rise

The recent movement in AWOTE figures indicates the superannuation contributions caps are set to increase from 1 July 2026.

The recent movement in AWOTE figures indicates the superannuation contributions caps are set to increase from 1 July 2026.

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