The Tax Institute
National Superannuation Conference
Introduction
Members and trustees of self managed superannuation funds (SMSFs) will sometimes become estranged because of disputes involving their family or business relationships. These kinds of internal disputes will often mean that simple day-to-day functions for the SMSF cannot be completed, for example finalising accounts, disposing of investments and paying benefits.
This paper considers various examples of internal disputes that I have seen in practice. The paper then examines a number of mechanisms that can be used to avoid and resolve matters when or before these internal disputes occur.
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