Yes, and should you have questions about what should be reported, err on the side of over-reporting. Failure to disclose and report these foreign retirement plans can lead to problems with the US Treasury Department and IRS.
Even though you cannot take money out of the Austalian superannuation, you need to report FBAR and FinCEN every year when the balances equal or are greater than the minimum requirements.
For additional information please see the following link:
https://www.irs.gov/businesses/comparison-of-form-8938-and-fbar-requirements
