If your request is approved, you must include the amount of the remitted interest in your tax return as assessable income in the year in which it was remitted. (ato.gov.au)
constitutionally protected funds or other untaxed funds that would not include the contribution in assessable income (ato.gov.au)
If you have overseas super paid directly to an Australian complying super fund, you can choose to have the taxable part of the payment treated as assessable income of your Australian super fund. (ato.gov.au)