Also worth remembering that if one sells from a SMSF and re-buys...

Also worth remembering that if one sells from a SMSF and re-buys in their own name, the cost base will be the price when they re-buy, So a capital gain on a subsequent sale is possible. If anyone thought that the shares would never rise, why would they re-buy them?

With regard to planning, this will be one of the rare occasions when a 'taking' tax change has actually been flagged a long way out from an election (although modifying it as they go along doesn't impress) and with the far right Liberal 'base' doing their best to ensure Labor gets in, this about as good as it gets as far as certainty goes!