I think you will find that public-offer super funds factor...

I think you will find that public-offer super funds factor unrealised capital gains tax into the value of the investments (generally the unit price) to ensure a fair value for anyone buying in or out of that investment. Whether they actually pay it to the govt or not I don't know, but would be surprised if they do, based on my limited knowledge. If SMSF's are expected to do actually pay the tax rather than just 'account' for it, then that would be a crazy situation.

Frack, reorganising your portfolio isn't just the domain of SMSF's.

ejd99 Shorten is ALWAYS looking at his long-term career prospects. That's why he is doing what he can to help out his union buddies by making the industry super funds as strong as possible. They won;t rest until SMSF's are at a disadvantage.