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Superannuation: The advantages of conditional membership in an SMSF


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 is one of Australia’s leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 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 06 January 2021
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Philippa Briglia
Philippa is a senior associate in Sladen Legal’s business law team and works primarily in the areas of superannuation, succession planning, states taxes and trust law. 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. - Current at 02 February 2021
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