Top 20 Managing Director, page-30

If you hold shares, then one can summise that you are expecting a capital gain.

No point batting around the fine details about why he has put it into SMSF (if he has). If you want minimise your future tax on investment income/capital gains, then you put your investments into an SMSF structure. Whether there is 15% tax on contribution or on the income/realisation of a gain, depends on the particulars of the SMSF member... contributions limits available when putting it into the SMSF, along with age and whether the member balance has commenced taking a pension etc.