Chart, page-138

If there is any old codgers on here in transition to retirement mode and have a Self Managed Superannuation Fund and your shares are owned by it, it is prudent to know the balance of your accumulation account. I'm NOT giving financial advice here, if these share go up and your SMSF balance goes up past $1.6M (for each individual fund member usually man & wife) then you probably can't put any more accumulation in above the $1.6M.

If you convert the accumulation balance into a pension before the shares go up (if they do) and your fund is under $1.6m then your fund won't pay tax and you can withdraw capital gains tax free.

Anyway thats my understanding so I didn't give any advice just what my take on the tax system is.

It only applies if you are in the retirement age bracket.