Superannuation 2016

Managing disputes in SMSFs

Source: Taxation In Australia Journal Article

Published Date: 1 Feb 2016


Joint investments, such as a multi-member self-managed superannuation fund (SMSF), can give rise to disputes among fellow investors. Within an SMSF, however, the options for resolving disputes must be considered with reference to a complex overlay of superannuation and tax regulation. While a disgruntled shareholder may be able to sell shares to a fellow shareholder and walk away, disentangling interests in an SMSF is not nearly so straightforward. This article examines the kinds of disputes that can arise in an SMSF, and how they may be resolved.

The article considers the regulatory framework, the significance of a fund's constituent documents, options for resolving disputes, and how an SMSF may be made proof against disputes. The author concludes that advisers should perhaps be more ready to insist that clients think carefully about whether a single member SMSF might better suit their needs.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Superannuation 2016

Share this page