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Superannuation: The advantages of conditional membership in an SMSF

Published on 01 Apr 16 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Having a conditional membership strategy in place should minimise the opportunity for costly and uncertain disputes that will place an SMSF and its members at significant risk.

Author profiles

Daniel Butler CTA
Photo of author, Daniel BUTLER Daniel Butler, CTA, is one of Australia’s leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 40 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the Tax Institute’s National Superannuation Committee and is involved with a number of other tax and SMSF committees and discussion groups. Dan also presents on the subject Taxation of Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is also a Specialist SMSF Advisor. - Current at 15 January 2025
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Philippa Briglia
Philippa is a senior associate at Sladen Legal and works with Phil Broderick in the superannuation team. She has extensive experience in advising on the superannuation regulatory framework, particularly in an SMSF context. She regularly provides advice on complex structures and arrangements involving SMSFs and SMEs. Philippa has been published in numerous industry publications, including the Tax Institute Journal. She has presented at seminars and conferences held by the Tax Institute, the Television Education Network, and Leo Cussen Centre for Law. - Current at 20 June 2022
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