Activity 1. Rhiannon is 26 and works 4 days a week in a hardware shop. Her employer contributes the standard superannuation guarantee amount into her nominated superannuation fund. Rhiannon does not salary sacrifice into superannuation but her employer is happy to organise this if she wants. Rhiannon has also been undertaking contract interior design work. Last year, Rhiannon earned S32 000 more than the threshold at which the 37% marginal tax rate commences. She was annoyed that she lost $11 800 in tax on this income. This year, she is determined not to let this happen and has decided to salary sacrifice into superannuation. The problem is that her income level fluctuates so much she is not sure how to organise this. QUESTIONS a) What advice can you give Rhiannon with respect to the concessional contribution limit? b) Does Rhiannon need to qualify as a self-employed person in order to make a personal concessional contribution to superannuation? c) If Rhiannon is able to estimate the minimum amount she is likely to earn this financial year, how can you build a salary sacrifice strategy around this? d) Can Rhiannon wait until April/May when she has a clearer idea of how much she will earn in the financial year before implementing her salary sacrifice strategy