Running discussion on SP, page-84964

Why super and in a SMSF?
The answer is:
1. In a SMSF accumulation account the tax is 15% for income, and 10% for capital gains for assets held > year.
2. In a SMSF pension account, when you are retired and old enough, the tax is 0% on both income and capital gains.
The downside:
1. You cannnot access the funds until retired and old enough.
2. The ATO accounting rules are more stringent and require an audit each year.