Heidi, a resident taxpayer aged 33, operates a retail take-away food outlet.During the 2021/22 tax year, she made the following payments relating tosuperannuation:

Superannuation contributionspaidtocomplyingfundson $ 37,500 behalf of employees

SuperannuationGuaranteeCharge(relatingto2020/21taxyear} 4,600

Personalsuperannuationcontributionpaidtoacomplying 60,000

fund(noticenasbeengiventothesuperannuationfund)

Heidihadafurther$5,800ofaccruedsuperannuationoutstandingasat30

June2022.

Indicateanydeductionsavailablefromtheabovetransactionsforthe

2021/22taxyear.