changes that affect smsf , page-4

This also means the capital gains is crystalised in your name @ a higher rate not at the lower SMSF TAX RATE. Win win for SWanee
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Actually, it works both ways .... into the SMSF and out of the SMSF.
The esuper explanation uses one direction as the example but it applies in both directions.

http://www.ato.gov.au/content/00314034.htm