Oliver Park is Little Pear's retail director. His gross annual salary is $150,000 and he has a salary packaging agreement with Little Pear to sacrice $6,500 into his super. He made a personal contribution of $5,000 into his superannuation. Oliver meets all the eligibility criteria and can claim a deduction for his personal super contributions. Since 95% of Little Pear's stores exceeded their sales target, Oliver received an $18,700 bonus. Katy Reed is the general manager of Little Pear's customer service and her gross salary is $75,000. She did not receive any bonuses this year and decided to make a personal contribution to her superannuation of $1,000. Katy meets all the eligibility criteria and can claim a deduction for her personal super contributions. She has a salary packaging agreement as well and she sacrices $5,000 into her superannuation. Katy has a motor vehicle allowance included in her employment contract for $1,500 (the ATO have deemed this reasonable and exempt from PAYS withholding}