Articles by Darin Tyson-Chan

Legislation, SMSF, Tax

New super tax labelled a shocker

Division 296 Unrealised capital gains Indexation Angus Taylor

The proposed Division 296 tax has been described as a shocking move by the government and an unindexed wealth tax on Australians.

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Economy

Tough times, but no recession

Recession Interest rates Zenith RBA

The Australian economy is likely to avoid a recession, but will continue to face difficult times over the course of this year.

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Investments, SMSF, Strategy

Investment bands a compliance hazard

SMSF portfolio Asset allocations Investment strategies Compliance Liz Westover

The inclusion of specific allocations to particular asset classes in SMSF investment strategies should be avoided to mitigate compliance issues.

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Legislation, SMSF, Superannuation, Tax

$3m cap issue with reserves

Total superannuation balance $3 million soft cap tax Superannuation reserves Concessional cap

The treatment of reserve allocations to members for the purpose of the $3 million soft cap is problematic and can have significant adverse outcomes.

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Australian Shares, Investments

IPO market remained poor in 2023

IPO

The number of IPOs and the capital they raised in 2023 established an all-time low since 2004 when analysis of the activity was first performed.

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Administration, Auditing, Compliance & Regulation, SMSF

Many solutions for in-house assets

In-house assets SMSF rectify

Trustees do not need to obey the letter of the law when looking to rectify a breach of the in-house asset rules from a practical perspective.

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Compliance & Regulation, SMSF, Superannuation

Foreign transfers limited by timelines

Foreign super fund Transfer Residency Lump sum payment

The Australian superannuation rules make lump sums paid from overseas pension schemes attractive but perhaps unachievable.

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ATO, Compliance & Regulation, SMSF

ATO reveals set-up flags

ATO SMSF review Set-up establishment Insolvency Dishonesty

The ATO’s decision to review an application to set up an SMSF is largely driven by the history and circumstances of the individuals involved.

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Property

Clean energy fixtures a BRP issue

Solar panels Business real property Clean energy Green energy SMSF

It remains unclear as to whether clean energy equipment fits the definition of business real property for SMSF purposes.

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