The Proposed Taxing of Unrealized Gains in Super

The proposed taxing of unrealized gains in Super has prompted me to ponder the following question. Do Super annuation investment managers currently deduct money each year out of their investment fund as a provision for the future tax liability of the unrealized gains? It was a very good question because there is this sense that this whole thing about unrealized gains is aimed at self-managed Super funds. And whether it was or wasn't aimed at them, 75% of the members or the investors who are in that post three million are in the self- managed Super fund. No, I mean, the issue of valuation because like most Super funds, AOT has alternative asset valuations that are critical in this environment