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From the cleardocs website What is the general tax position for a transfer of assets between SMSFs? For the purposes of the ITAA97, transferring an asset between SMSF's will be treated as either a disposal of a CGT asset or a transfer of a CGT asset to a trust. As such, CGT will apply...

As the first SMSF has been wound up the losses are stuck in there and cannot be applied by the second SMSF. They are two separate entities for taxation and trust law.