Question 3 - Concessional and non-concessional superannuation contributions Total marks-15 a. Kieran is age 35 and earns $110,000 p.a. His employer contributes 12% of this salary to his nominated superannuation fund each year (this includes the employer's mandatory superannuation guarantee contributions). Kieran would like to salary sacrifice additional contributions into superannuation. What is the maximum amount that Kieran can salary sacrifice to superannuation to stay within the concessional contribution limit? Show your workings (5 marks) b. Sonia contributed $110,000 to superannuation as a non-concessional contribution in 2020/21. i. Outline the non-concessional contribution bring forward rules in your own words (5 marks) Determine whether Sonia can contribute a further $150.000 in 2020/21.Explain your answer (5 marks) 11