Your client, The Queensland Paper Pty Ltd, is the publisher of a weekday afternoon newspaper entitled "The QLD Paper. The company began operations in May 2017. The company employs a total of 42 staff members (excluding the CEO, refer below).

All staff are based in Queensland. The 42 staff consist of 28 full-time, 10 part-time and 4 casual staff. 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 does it have any salons in any other states or territories. For the year ended 30 June 2022, the company made several payments to the 42 staff members as well as amounts it paid to the new CEO (who commenced work on 1 July 2021 -refer job advertisement below).

In early-June 2021, the company sought to employ a CEO to be based at the head office and placed the following job advertisement in the local newspaper.

EXCITING OPPORTUNITY Featuring (per annum): Base gross cash salary of $150,000 plus the following benefits:

Additional employer sponsored superannuation (to be negotiated)

Additional non-cash benefits

Provision of laptop computer

Ability to salary sacrifice

Annual performance bonus

The QLD Paper is a Brisbane-based company established in May 2017. The company publishes a weekday afternoon newspaper, The QLD. Its readership has dramatically expanded over the years and readership now exceeds 1 million on a daily basis. The company is seeking to employ a strategic, charismatic CEO to lead the company. The role requires flexibility from a strategic visionary leader to an action-oriented, handson team member. The successful applicant will be responsible for all strategic and operational decisions affecting the company moving forward and will be responsible for reporting to the companys board. Submit your resume. The proposed start date for the role is 1 July 2021.

The successful applicant was Steve Perry. Steve commenced employment with The Brisbane Telegraph on 1 July 2021. His employment contract included all of the amounts specified in the job advertisement outlined on the previous page. Steve is not a director of the company. It is now 30 June 2022. The companys managing director, Glen Frey, has approached you and seeks your advice on the following matter.

Required: Calculate the total superannuation payable by Daily Telegraph Pty Ltd in respect of the year ended 30 June 2022 for the 43 staff, including Steve. Please show and explain all workings and calculations.

Assume the following details

Q: Was the CEO employed on the base salary of $150,000 as advertised? A: There were changes negotiated, he is being paid a cash salary of $140,00. The $10,000 difference is salary sacrificed toward super.

Q: what rate is the superannuation? A: 14% on ordinary earnings Q: What is the value of the additional non-cash benefits? A: $6,000 for membership at the golf course and an apple laptop valued $2,800

Q: Did the CEO receive an annual performance bonus and if so how much was it? A: $5,000 bonus

Q: What is the salary for the 42 employees? A: Their base salary is $1,800,000.

Q: What rate is the employees super A: The statutory rate

Q: Do the employees have any non-cash benefits or fringe benefits such as company cars? A: No

Q: Did the employees receive an annual performance bonus and if so, how much was it? A: $46,000

Q: In regards to Workcover are there any claims history, what is the industry rate? A: No, you are not to account for past claims and are to ignore any discounts, the task is to determine what is included in the wage calculation

I)

Item	Included (/x)?	Wages for Workers Comp
Total Wages for Workers Compensation Purposes:		$

II) Include Notes/ Explanations to Support the Calculations