Anna works for the Eastern Medical Centre as admin officer with a marginal tax rate of 47%. She has just turned 48 in June 2020. Eastern Medical Centre contributed $13,000 under the Superannuation Guarantee Charge. Anna entered into a salary sacrifice agreement with Eastern Medical Centre to sacrifice 10% of her salary into her Superannuation fund. This extra contribution has resulted in an additional contribution of $17,000 for the current income year. Required: With reference to the relevant laws, discuss the effect of these arrangements for both Anna and the Eastern Medical Centre. Determine the total tax levied on the contributions to Anna's superannuation fund and the tax effect on Anna's employer. (Maximum 200 words