@aussiebobaustin my general opinion on this situation is best described as agreeing with this following article --->U.S. Tax Treatment of Australian Superannuation
There are other positions on this such as treating the superannuation as social security or a private mandated trust etc. -- I do not fully agree with such
Note however that tax treatment does not immunize you from FBAR and FATCA regs. -- so those may still be applicable.
Is there more I can do for you ?
pk
