People hit by the planned new tax on superannuation balances above $3 million will have a total median wealth of more than $11 million, but households most affected would be those with illiquid assets who have limited access to income.

Doctors, business professionals, senior managers, farmers and engineers are the most common occupations to pay the new 30 per cent tax on earnings from the component of superannuation balances above $3 million, including unrealised capital gains, according to a financial analysis by Australian National University.