Used to have a 'window' to transfer stock, but that is difficult now.
1. Can't go back before the SMSF was set up 2. Can't go back into previous financial year 3. ATO new ruling is that SMSF's generally will record the value of the stock on the day it was physically received, not the date of the off-market transfer.
So that pretty much rules out going back more than a few days, otherwise you'll get killed at the next audit.
