you can transfer at any price you nominate.
however if he has SMSF his auditor would have to sign off. In short you would want the lowest entry price for your SMSF IMO.
This is NOT a transfer to his SMSF it’s a sale to an unrelated party.
DYOR
Ann: Section 708A Notice and Appendix 2A, page-55
Currently unlisted. Proposed listing date: 4 SEPTEMBER 2024 #