Not sure I would rely on you as a tax accountant. Contribution tax is 15% and 30% depending on earnings. And as somebody else has pointed out , there is an effective 15% tax on any earnings on capital above the cap , in retirement. If you compound the contribution tax for all the years before you collect your super pension , it will probably wipe out the value on so called concessions. Taxing in advance of your entitlement to receive violates all the principles of taxation.
