Question 6 (3 marks) (300 words minimum - no maximum)

Workers in Australia can make extra personal contributions to their superannuation fund account.

A worker can agree with their employer for superannuation payments to be made on their behalf by way of salary sacrifice.

A worker can also make their own after-tax contributions to their superannuation fund account.

Explain the following:

1. Salary-sacrificing superannuation payments, and
2. Personal after-tax contributions to a superannuation fund.