Samantha is a management consulting who is entitled to a salary of $150,000 per annum {excluding superannuation]. Her employer makes compulsory superannuation contributions {at the superannuation guarantee rate} on her behalf. For the year ended 30 June 2013, Samantha decides to salary sacrifice $12,000 of her salary to her superannuation fund. [a] How will the contributions to Samantha's superannuation fund be taxed? (in) Will her employer be required to pay any fringe benefits tax in respect of the $12,000 salary sacrificed amount