"I may be wrong, but my understanding is that only pre-tax salary sacrifice contributions made through an employer are taxed at 15%, and that other monies that are voluntarily contributed are not taxed.
Because these monies then earn interest tax-free, perhaps contributions to a super fund might not be such a bad idea, particularly for someone who wants to diversify their portfolio."
Ginger, your first para is a correct statement but your second para is not correct.
I was referring to interest, distributions and dividends earned within the superannuation account that are taxed at 15% in the super. accumulation stage.
Personal deposits into super. up to your annual contrib. limits ( varies according to age ) will not be taxed at the 15% rate.
For those thinking of a self funded super account....you need to be an Australian resident to establish one.
Super is a great tax vehicle for Australian residents on tax rates > 15% but for a non-resident you must keep in mind that you will pay up to 15% tax on interest, distributions and dividends that are in the superannuation (accumulation) account.