1. The Government estimates that this measure will only affect 16,000 superannuation members who are estimated to have superannuation balances of $2 million and over.

2. The measure is expected to save the Government $350 million over the next 4 year forward estimate period.

1. This could be a very complex measure to implement as this will cause the Capital Gains Tax (CGT) treatment of assets supporting income streams to have a three tiered structure over the next 10 years.