Correct and the SMSF can have member in accumulation phase and other in pension phase. Unless the fund is segregated then the tax free gain is calculated using an actuarial certificate. You could also have the instance where a member has more than the allowable $1.6 m, $1.7m etc in pension phase and then the tax free gain is calculated using an actuarial certificate. I specialise in SMSF accounts preparation and advice.
For today this is just general advice- speak to your own accountant or financial adviser.
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Correct and the SMSF can have member in accumulation phase and...
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