Super - Unrealised Capital gains, page-12

I would love to know the details of how exactly this will work

June 30 in year 1 my super is in accumulation phase with exactly 3mil at market value ie 15% tax on the earnings for the year

June 30 in year 2 my super is in accumulation phase with 3.3 mil at market value due to unrealised gains and employer contributions ie tax at 30% on 300,000 ie $90,000 in tax

June 30 in year 3 the stock market has crashed and my super is only worth 2mil due to unrealised losses but I don't get any of my 90k in tax back

So friggin wrong; I would like to meet the genius who came up with this idea

If I have got it wrong; please correct me