What is the annual amount of the Superannuation Guarantee which must be paid by the employer, in respect of a full-time employee earning a salary of $60000. The employer pays the Superannuation Guarantee in addition to the salary.

Select one:

a. $5700.00

b. $1800.00

c. $5400.00

d. $7200.00

Your client receives an annual SG contribution of $10500 and has a total superannuation balance of $520,000 at the previous 30 June.. What is the maximum salary sacrifice amount that your client can contribute for the current financial year without exceeding the concessional contributions cap?

Select one:

a. $89500.00

b. $25000.00

c. $14500.00

d. $24500.00

For the current year your client earned a salary of $35500. Apart from employment income, no other income applies. If this client makes a non-concessional contribution of $850 to a superannuation fund, how much will the government co-contribution be?

Select one:

a. $1275.00

b. $425.00

c. $850.00

d. $NIL