Hi , I have a holding of shares in a private company, there are about 15 other shareholders unrelated to me. Some are in my SMSF and others in another entity. I wish to sell those from this other entity into my SMSF . My very thorough auditor has assigned a value to the holding in my SMSF based on the yearly accounts of this small manufacturing company . No real-estate involved. Would it be reasonable to sell the units into the SMSF at this price. I will be consulting my accountant on this, but always like to do it with as much background as possible. Any comments appreciated.