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Fernando has a salary of $150,000 per annum. He has requested that his employer salary sacrifice $1,000 per month for him. He set this agreement

Fernando has a salary of $150,000 per annum. He has requested that his employer salary sacrifice $1,000 per month for him. He set this agreement in place in July 2021. It is now 1 July 2023. What are the consequences for Fernando?

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