The trustee holds the asset on behalf of the trust, so even though the trustee changed, the SMSF still owns the share.The SMSF doesn't dispose of anything, so no CGT event.Personally, I have two HIN's, I transfer between my HIN - no CGT... Let's take a different example, Stamp Duty, you own land, you change from IND to corporate. Legal ownership change, but SMSF/Trust still owns the land. Is Stamp Duty payable, no. (This is VIC SRO). https://www.sro.vic.gov.au/sites/default/files/revenue-ruling-da-030.pdf
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