Winding up SMSF, page-8

I wouldn't sweat it on the CGT. Industry and retail funds churn shares all the time, so nothing new there. The trick to winding up your SMSF is to not be forced into it - ie, do it with planning and forethought. Pair capital gains with capital losses to make those neutral, Look at franking credits to offset CGT. Slide out of assets slowly and carefully, convert all to cash, open a retail super account. Pretty simple.

The ATO has a pretty good guide on what you need to do viz a vie the nuts and bolts of actually closing the trust.