Articles by Darin Tyson-Chan

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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International Shares, Investments, Private Assets

Key 2026 investment themes called

Several significant investment themes across several asset classes that will shape 2026 have been recognised by a global wealth management firm.

Several significant investment themes across several asset classes that will shape 2026 have been recognised by a global wealth management firm.

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Compliance & Regulation, Contributions, Downsizer

Downsizer extensions very strict

An application to have the downsizer contribution deadline extended will only be successful if there is a legitimate reason behind the request.

An application to have the downsizer contribution deadline extended will only be successful if there is a legitimate reason behind the request.

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Investments

Emerging markets set for big year

Several current economic factors suggest emerging markets are likely to offer significant investment opportunities in the coming year.

Several current economic factors suggest emerging markets are likely to offer significant investment opportunities in the coming year.

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