How CGT Works for Properties Held in an SMSF

Quick Answer

Capital Gains Tax (CGT) for properties held in a Self-Managed Superannuation Fund (SMSF) is applied at the fund's tax rate, typically 15% in accumulation phase and 0% in pension phase. CGT discounts differ from individual ownership, as SMSFs receive a one-third discount if the property is held for more than 12 months. Professional advice is crucial to ensure compliance and optimisation.