How Does CGT Work for Properties Held in an SMSF?

Quick Answer

Capital Gains Tax (CGT) in a Self-Managed Super Fund (SMSF) is applied at a concessional rate of 15%, with a one-third discount for assets held over 12 months, effectively reducing the rate to 10%. This differs from personal property CGT, where a 50% discount may apply. Understanding these rules is critical for SMSF investors to optimise tax outcomes.