Welcome to the community @AB1959
I understand your pain. I needed some authoritative advice from the ATO for what I thought would be a routine question. I was passed along and the 5th and last person was The Specialist. I asked for an email to confirm the advice; her reply was if I wanted it in writing I needed to ask for a formal determination.
My observation is thus that most ATO staff who are non-specialists to a question don’t know, and no ATO staff wants to take responsibility in case they are wrong. A determination seems to involve specialists as well as lawyers in collaboration.
We pay pollies ridiculous amounts for making tax legislation even the ATO staff cannot understand.
I found a somewhat dated article from 2011 that may be germane
and this from the current Canstar page
## Capital gains tax differences in superannuation
As outlined by the ATO, the tax treatment of a super fund depends on whether an account is in accumulation phase or pension phase. The accumulation phase is what you will be in for the majority of your life, while you are working and contributing to your super. The pension phase usually starts when you retire and draw an income from your account.
According to the ATO, during the accumulation phase your super fund will typically receive a discount of one third, or 33%, on any capital gain made on the sale of an asset it holds for at least 12 months. Because the ATO notes the tax rate for super funds is generally a flat 15%, the discount means the super fund will effectively pay a tax rate of 10% on the gain. While the ATO points out that an individual can potentially apply a 50% discount to capital gains where an asset is owned for at least 12 months, because most people have a higher marginal tax rate than the 15% super fund rate, you could end up paying more capital gains tax if you owned the asset yourself compared to within a super fund.
For information about capital gains tax and SMSFs, read our overview.(https://www.canstar.com.au/superannuation/super-capital-gains-tax/)
I doubt many know about this, and it is probably even more complex and convoluted than it appears, requiring a super tax specialist who might understand it.
I am still searching for something about non-SMSF transfers.
edit: found this if it reflects current law
Thanks for posting!