transferring shares to smsf account, page-8

123,

If the super fund is to purchase the shares, then there is no "contribution", which I took was one purpose of the transfer. An off market transfer request is still required.

And furthermore, an "in specie" contribution is quite different in nature from a purchase of an asset from a "related party". In the first case the super fund is not spending it's money, whilst in the second case it is. Therefore the regulator treats the two cases differently.

There are limitations imposed when a super fund purchases from a "related party". One rule is that the purchase cannot exceed 5% of the super fund assets. I do not know whether this rule applies in the case of selling your shares to the super fund, but there seems little point in doing this when you could sell your shares at a high point in the market, and your super fund could buy at a low point.