Articles by Darin Tyson-Chan

Investments, LICs

LIC/LIT rationalisation is evolution

Listed investment companies Listed Investment trusts

The reduction in the number of listed investment companies and listed investment trusts is just an indication of sector evolution.

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Pensions, SMSFA

Legacy pension amnesty missing

Legacy pension Amnesty SMSF Association Federal budget

The absence of an announcement declaring the government’s commitment to a legacy pension amnesty has disappointed the sector’s peak body.

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LRBA, Property, SMSF

Asset transfer needless at LRBA conclusion

LRBA Property SMSF

Properties acquired using an LRBA need not automatically be transferred from a bare trust into an SMSF once the loan has been paid back.

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Economy

One rate cut expected this year

Interest rates RBA Soft landing

Continuing high inflation means there is unlikely to be a reduction in official interest rates before the final quarter of 2024.

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ATO, Compliance & Regulation, Property

Rental property expenses in focus

NALI Deductions ATO Rental property

The ATO is currently focusing on deductible expenses associated with investment properties with regard to its compliance enforcement procedures.

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Superannuation

Coalition reveals attitude to super

Angus Taylor Opposition Coalition Superannuation Retirement income

The shadow treasurer has outlined the approach a future coalition government will use with regard to superannuation policy.

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Bonds, Economy, Investments

Bonds favourable over term deposits

Bonds Term deposits Recession Interest rates

Continued higher levels of inflation and the possibility of a recession in the immediate future make bonds a better proposition than term deposits.

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Administration, SMSF, Tax

Capital gain classification key to tax benefit

Capital gains Capital gains tax Offset capital gains tax deferred notional gains SMSF

The tax position of an SMSF can be maximised by recognising the types of capital gains ineligible to have the allowable discount applied to them.

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Compliance & Regulation, LRBA, Property

LRBAs not suitable for vacant land

LBRA vacant land compliance risk development unit trust

SMSF trustees could face a compliance issue should they use an LRBA to purchase vacant land through their fund.

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