Mr Albanese has in the past displayed a different way of negotiation - I've got the numbers etc. - so it is hard to keep my scepticism at bay. My concern about tax on unrealised gains is that it will switch the emphasis of superannuation from long term accumulation to locking in capital gains at the end of each financial year. Otherwise the risk of a sharp reversal prior to adding up the tax bill could be devastating for a portfolio with more volatile components. Perhaps this part of the policy is just for show, something a government will not follow through on to make other elements of the policy taste less like ground glass.