Yesterday, Prime Minister Anthony Albanese announced that the tax on superannuation earnings over $3 million will double from 15 per cent to 30 per cent in two years' time.

Australians have about $3.3 trillion in superannuation, but that money is far from evenly divided. At the top end, some accounts have more than $100 million, while the vast bulk of people have less than $100,000. 

So how generous are the tax concessions? And who has the most to gain or lose from the changes? 

Today, senior economics correspondent Shane Wright joins Rachel Clun to discuss what the changes to super tax concessions mean for our retirement future.