Mark is tax consultant. He makes an annual personal superannuation contribution of $14,000 to Taxy Super (TS), which is a complying superannuation fund. Morally Ambiguous Pty Ltd (MA) pays Mark $12,000 for designing an off the shelf tax avoidance scheme for them. It also made a lump sum contribution of $1,000 to TS on Marks behalf.

Mark also earns an extra $90,000 from other consultancy jobs he has throughout the year.

MA makes a 10% superannuation contribution to TS for Mike, 77 years of age, who is their employee. Hes old school, so he doesnt think theres anything wrong with selling tax schemes. There is no industrial award requirement.

As well the above, TS also receives the following amounts:

• a concessional contribution of $10,000 where no tax file number has been quoted;
• fully-franked dividends from private and public companies; and
• various rollover amounts from some other complying superannuation funds.

Martin is 39 years old and he is married to Maria. Martin is also an employee of MA, who pay $87,000 to Levy Super on his behalf. Levy Super is a non-complying fund. Martin also pays $5,000 to Taxy Super, a complying superannuation fund, for Maria, who has assessable income of $39,000. She has no reportable fringe benefits or employer superannuation contributions.

The above-mentioned transactions all took place within the 2019-2020 income year. Your task is to discuss and explain the tax treatment of these transactions for all relevant parties.