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BHenn(Initiate)Initiate
15 Apr 2026

Hi All, apologies if this has been asked before (didn't find anything via keyword search).


If an individual in accumulation phase, with their superanuation invested in a retail super fund (wrap structure, with listed investments & managed funds to be sold down) rolls their super out to a complying super fund/SMSF is CGT payable?


If so, is the CGT ultimately paid by the member, i.e withheld/debited from client's balance as part of rollover, or paid by the outgoing super fund?


If possible, can you please provide link/s to source material re answer. The guidance on the ATO webpage doesn't explicitly cover this in definitive terms for this scenario (as far as I can tell anyway). Thanks 😁

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4 replies
36 views
4 replies

All replies

Bruce4Tax(Taxicorn)Taxicorn
15 Apr 2026

  1. Yes
  2. Yes
  3. That should be explained on your retail fund's web site.




Liked by BHenn
BHenn(Initiate)Initiate
15 Apr 2026

Hi Bruce, thanks for the response.


Follow up re q2, if I may - as it was a two parter: is it the member or the fund that pays?


Re q3 - no definitive answer on the provider's web site, or PDS or any other relevant documents they produce.


Even the ITA Act is coy on this, note the use of generally.


"SECT 280.35

Benefits phase--roll - overs 

A member can 'roll over' their superannuation benefits from one complying superannuation plan to another, or between different interests in the same plan. This is usually done to keep the benefits invested in the superannuation system, or to convert a lump sum to a superannuation income stream. No tax is generally payable until the benefits are finally drawn down."


Yours in confusion, Bernie

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Taxation on rollover from retail (wrap) super | ATO Community