Robin Mc Kinnon is a 35 year-old employee tax lawyer who has a total superannuation balance of $250,000 on 30 June 2021. Robins current remuneration package is valued at $200,000 and consists of a salary component of $182,000 and a superannuation component of $18,000. The superannuation component is paid directly by Robins employer into her complying superannuation fund.

Robin wants to salary sacrifice $82,000 of the salary component of this package. Her employer is prepared to pay this amount directly to her fund to reduce the salary component of the package to $100,000. Robin also wants to top up her superannuation by making a personal contribution of $300,000 to her fund from money that she recently inherited.

Required:

Advise all parties of the tax consequences of making these superannuation contributions citing relevant legislation to support your answer.