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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 ATO’s Superannuation Industry Relationship Network (SIRN), the Chair of the Tax Institute’s National Superannuation Committee, a member of the Law Institute of Victoria’s Tax Committee, and is involved with a number of other tax and SMSF committees and discussion groups. Dan 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 14 March 2018
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Philippa Briglia
Philippa is a Lawyer with DBA Lawyers. - Current at 11 April 2016
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