10 years ago, I had a similar option, but I chose not to include the commercials into a superfund...simply due to the red tape, and the paranoid focus on anything related to a superfund....
I also predicted that the commercail properties would make huge capital gains by the time I was ready to hand it over, or cash it in... there would be red tape and problems, with extentions, strata considerations...it is simply far easier outside of super
a superfund only gets a 33.33% discount on a capital gain, compared to the 50% discount available to individuals and trusts in a way you are lucky, the trust receives the 50% discount, which it distributes to the superfund...
at the time I did a calculation comparing the tax payable on a 500k capital gain...tax payable in the superfund would be 333,334 @ .15% = $15000... compared to 250,000 @ .30% = $75,000 in a trust..... the extra $25,000 tax payable would be a small price to pay for the freedom I factored in the option, that I might need to increase the loan on the property to accommodate reno's, improvements, etc...those options inside super are very limited..
