I have heard sometimes from fellow Hotcoppers, they transfer...

I have heard sometimes from fellow Hotcoppers, they transfer shares from their portfolio over to their SMSF.

My question is, don't you normally have to sell those shares and pay tax or not on Gain/Loss. and then buy again or buy other shares with the money from the sale?

Wouldn't it be because you have a different Holder ID number (HIN)?

In my case, my portfolio is in my name and the SMSF is a trust in my and my Wife's name with E-Superfund.

Thanks for any assistance.