Plants and post Pty Ltd offer their employee Juda an opportunity to salary package for the 2020/2021tax year .The total salary pa they went to offer is $130,000 which is inclusive of salary, superannuation gua, a mobile phone for $1800 and an additional &12,000 superannuation contribution.

 

Determine the cash salary amount for Juda after taking the new benefits into account and discuss generally what is the tax consequence of each item provided,