Top 20 Managing Director, page-28

"...if you put your shares into your super fund at 8.5 cents and they go to 50 cents you don’t pay capital gains" - it is my understandingthat even in the super fund you do pay capital gains tax, but at the applicable rate, being zero if in the pension part and either 15% or 10% in the superannuation part, depending on whether or not they have been there for a full year - but I am not a specialist in this, just one of those subject to the process (and my superannuation administrator/accountant does the actual work).