clarification of proposed changes

Can anyone provide a link to a discussion of the proposed super changes; it is a little hard trying to extract this from press reports.

From what I can understand, it is proposed to tax earnings within a super fund of over $100,000 pa at %15.

I had also seen reported that this would also apply to income streams of over $100,000 pa but cannot find reference to this.

I also assume that a SMSF with 2 or more members, earnings would be apportioned in relation to the share of the fund and not applied to the fund as a whole.