re: toxo vs tox - auboat Tibbs,
to my understanding, when it comes to 'cgt' in superannuation, the discount is only 33% (from 15% to 10%), which is very attractive but not something I'd be basing my investment decisions around. Regarding the 'transferring of a gain', again, TO MY UNDERSTANDING, you can transfer the 'result' of a gain but not the 'income' of a gain so another, more concessioned, entity can be taxed- let me know if I am wrong.