SMSF Transfer of personal assets to super

From http://funds.comsec.com.au/Features/Articles/TBC-Articles.asp?ArtId=193

If you have a self-managed super fund (SMSF) and own an asset outside your super, you may be able to transfer ownership of the asset directly into your fund. You’ll then be taking advantage of the 15% tax on earnings that applies to super, rather than paying tax at your marginal tax rate, potentially making a tax saving of 33.5%. The types of assets that can be transferred are limited, and you’ll need to find out whether your asset is one of them.

Even though you will probably have to pay tax on the transfer of ownership of the asset (and sometimes stamp duty), the long-term tax benefits may compensate for the short-term liability. If you’re self-employed and can claim a tax deduction for your super contributions, you can use your asset to make an “in-specie” contribution to super so that the tax deduction reduces the total tax you pay.

Although super funds are not permitted to borrow money to invest, they can access geared exposure to the share market through Regular Instalments.