Overseas immigrants cannot transfer their foreign superannuation accumulations like a rollover within Australia. It is subject to Treasury rules imposed by the Taxation Office to treat a transfer as a contribution, subject to Contribution Caps in the 1 year received in Australia. Is that fair? It was accumulated in another G20 taxation jurisdiction over many years in an overseas complying retirement funding arrangement. This Treasury policy appears 'not a fair go' under the Australian ethos, it is a disincentive to bring the funds into Australia, when instead, overseas transfers into Australian superannuation should be encouraged up to the Social Security Assets Tests limit to reduce their dependency on the Government, when they reach retirement age. This should be inserted into the Pensions Clause in Double Taxation Agreements.