According to an interpretative decision release by the Australian Taxation Office (ATO) ID 2012 / 32 they would be. 

The self insurance reserve would be considered a reserve per Sub-regulation 292 - 25.01(4) of the Income Tax Assessment Regulations 1997 (ITAR 1997). Therefore payments allocated from the reserve to a member's superannuation account would generally count towards the contribution cap.

In certain situation movement of funds between reserves to a member's account would not count towards the contributions reserve.  The conditions are outlined in Sub-regulation 292 - 25.01 (4)  and Income Tax Assessment Amendment Regulations 2007 (No. 3) gives further guidance. 

Also refer to  http://mcnamaraandco.com/news/2012/12/how-are-transfers-from-reserves-to-members-balances-in-a-self-managed-superannuation-fund-smsf-treated/