You can move your UK pension to an Australian Superannuation fund free of tax charges if you move it within 6 months of moving to Australia, but outside of 6 months you will incur a tax liability on your transfer. Your liability outside of the 6 month window is the gain in your pension since leaving the UK. For example if your pension gained £2,000 since you left the UK, you will be taxed on this amount. If however your pension lost money (no surprise there!), then you will not be liable to pay any tax
One other thing to be aware of is that you need to make sure that the Superannuation fund is a Qualified Recognised Overseas Pension Scheme otherwise you will still be liable for tax when your money is moved over. AMP for example is just one of many superannuation companies that will be able to transfer your pension free of tax.
Whilst a Superannuation fund is sort of Australia’s equivalent of a pension you do not get tax relief on your contributions or the contributions made into the fund by your company in Australia. Of course you don’t have to move your pension and you are free to leave your pension in the UK until it matures. When it does mature it is of course in the UK and there may be costs/taxes to pay if you subsequently bring that money into Australia.
There’s lots more information on Superannuation on this Wikipedia page.
Montfort International PLC is one of a number of companies out there that can assist you in transferring your pensions to Australia
Now a word of caution!
We started the process of moving a pension 3 months after leaving the UK. It is now past the 6 month deadline and still the pension has not been transferred! Our pension provider, Norwich Union, has been nothing short of awful and unhelpful in the transfer process. First they claim to have sent the transfer forms, then admitted they hadn’t, then after waiting for 4 more weeks claim that they had sent out the wrong forms! The best advice we can give is to start the process immediately and get the correct transfer forms from your pension provider in the UK BEFORE you leave the country.