Hi Element
Never given this any thought but the first place I would look is the trust deed of your existing fund.
Selling down likely creates a tax event but because of the intention to move into another fund I would have thought there would be a ruling from the ATO covering this unless you intend to set up your SMSF yourself from scratch which I would not do myself the expert accountant you use should know the answers.
My opinion only DYOR
FF
AKIDA BALLISTA
2022 BRN Discussion, page-2950
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