Taxing 'pretend, made up money' is abhorrent, and the THIN END OF THE WEDGE(Y)... they will be soon coming for you and me with other applications of this tax once they have set this precedent.
This is how they fund, well, all their *&^%$# stuff, sometimes even an occasional worthy program that manages to accidentally slip through their &^%$ fingers.
Compint makes some great points on the next Superannuation thread titled, "Labor now talking of dealing with the greens to get unrealized gains through the senate" This is worth a read. Guess they think that printing money and debasing our currency (the silent tax) isn't enough fun without creating new ways of spending largesses to win votes. Of course their super benefits are exempt. Unfortunate co-incidence ?