As an extension to @Mike Murray’s answer, if you are using variable groups you must define additional variables as name value pairs. To use conditional variable assignment in this case would be as follows:
variables:
- group: 'my-variable-group'
- name: myfirstadditionalvariable
value: 100
- name: myconditionalvariable
${{ if eq( variables['Build.SourceBranchName'], 'master' ) }}:
value: masterBranchValue
${{ if ne( variables['Build.SourceBranchName'], 'master' ) }}:
value: featureBranchValue