CGT rules same for SMSF and personal, must hold for 12 months for relief, but in a SMSF it is 15% tax if held under 12 months (10% over 12 months), versus potentially 48% in your own name, which is why I made this move last year. I have happily traded 4DS and bought more this year, as I'll happily pay 15%, but most of my holding will have a birthday soon. My fund is only shares, so easy to manage. Obviously you need to get some good advice, and consider the costs of SMSF. However if you have a big holding and intend to go to the end with 4DS, a SMSF will protect you potentially from a lot of tax if we do go for dollars / billions. I'm 60 next month, so I'll be retiring if 4DS comes off. You implied you are not far from retirement so assume you are close to 60, so worth exploring as an option. I would gear up to pull the trigger in July (before PL3 is announced, but you need to look at what CGT event you'll trigger on the transfer, and budget (hold back enough funds to cover tax in 2025). I wargamed my plan with accountant before I proceeded, which has included not paying myself this year (self employed) and meeting living costs via a loan, retaining income inside my company. The CGT event I triggered transferring my 4DS put my income over $100k this year. Obviously this strategy isn't without the risk of getting caught with CGT to pay and then 4DS goes bad, post the transfer. So I sold a chunk of 4DS once in the SMSF during run up prior to the trading halt, that proved to be a winning decision. What I have done suits me, as I'm on my own, so taking a significant all in bet on 4DS, to deliver a comfortable early retirement I am comfortable with.
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