that should depend on how they apply the exit tax and its threshold ie on the complete balance, on lump sums removed and or pension but assuming it is 1 mill and over it would be silly to dump all and put it outside of super and leave yourself open for other taxes as well but you can see the panic will also play into govt's hand by putting all that protected savings onto the other side of the fence they will have more control over the money than they have while in smsf