Your client, The Brisbane Telegraph Pty Ltd, is the publisher of a weekday afternoon newspaper entitled "The Brisbane Telegraph. The newspaper's headquarters is in Red Hill. The company began operations on 13 April 2015.

The company employs 26 staff members (excluding the CEO, refer below). All 26 staff are based in Queensland, and all are full-time employees.

The company does not engage any independent contractors, nor does it employ any workers outside of Brisbane. It does not operate in regional Queensland nor in any other states or territories.

For the year ended 30 June 2020, the company made payments to the 26 staff members totalling $2.0 million, excluding JobKeeper payments, redundancy payments, superannuation and excluding amounts it paid to the new CEO (Herbie)

The 26 staff members further information:

• the superannuation rate is 9.5%
• No bonus
• No Fringe Benefits
• 25 members worked whole year, 1 member made redundant
  • Genuine redundancy payment (Start employment on 1st May 2015) $30,000 (no leave)
• The $2.0 million payment Includes annual and sick leave taken during the year (due to termination)

The new CEO (Herbie) information:

• Date of Birth: 9 Oct 1977
• Period of Employment: 1 July 2019 to 30 June 2020
• 14% employer sponsored superannuation (instead of 9.5%)
• Salary: $180000 / year, Bonus: $12000/year
• Salary sacrifice: Health insurance: $2,500,
• An employer provides iPad to CEO: The iPad cost is $880
• Total PAYG Tax Withheld: $59784

Calculate the total superannuation payable by The Brisbane Telegraph Pty Ltd in respect of the year ended 30 June 2020 for the 27 staff, including Herbie. Please show and explain all workings and calculations.

Item	Included (Y/N)?	Amount	Superannuation Payable
Total Superannuation Payable:			$