"The extra earnings tax of 30% is only on Superannuation (accumulation phase) balances over $3,000,000. "
That is incorrect, the new tax on unrealized profits is on the total fund of the member
ie Pension stage + accumulation stage.
Currently the Pension stage has no tax but this new tax is TSB Total Superannuation Balance.
Even if held in different accounts its still the total of ALL Super
