Hello David
In Taxation Ruling TR 2013/5, in the second sentence of paragraph of 29, the ATO says:
If a dependant beneficiary of the deceased member is automatically entitled to receive the income stream upon the member’s death, the superannuation income stream continues.
Hence, upon death the reversionary pension is automatically said to commence in favour of the reversionary beneficiary. Accordingly, it is assumed that to give rise to the commencement of the pension upon death of original fund member, that they are become a member of the fund upon death of the original member.
As the reversionary pension interest is a continuation of the original fund member’s pension interest, and given it is not possible to add to a pension interest once it has started (other than by rolling it back into accumulation phase and starting a new pension) I would conclude that it is not possible to add to the reversionary pension the earnings on the accumulation interest.
Best regards
The Auditors Institute