Am@3.  You are spot on with your Post #86.

I would like to add that the new proposed tax change is to curtail the very wealthy pouring huge amounts of their annual income into their superfund at a low tax rate instead of  paying the going annual tax rate on this income when it is actually earned.

It all boils down to the super wealthy rorting the tax system.

Once again, the proposed tax is based on INCOME from super funds, not the amount you have in your super fund.  Unless your have millions in your super it will have no effect on you.