If your marginal tax rate is high then salary sacrificing, with only a 15% contributions tax payable, is an attractive offer if you're approaching retirement.
However IMO there are many questions to ask yourself first before committing heavily to Sal Sacrifice including those listed above by Mongrel [twice] and omeara and lu888 but also consider thoughtfully the fact you cannot access your Super' for ten years until you're 60 which means you're trusting not only your superfund trustees to do the right thing by 'YOUR MONEY' but also the politicians.
The politicians mostly believe it's THEIR MONEY not yours.
They keep changing the Super' Laws almost every year.
Many pundits think a Labor/Greens Gov't at next election [Greens votes needed in Senate] is highly likely.
Which means a Labor/Greens Gov't will have their mitts wide open ready to snaffle some of your Super.
The first step then I expect will be to repeal or take back Costello's 2007 axing of the Super tax on withdrawals.
Then we'll see further lowering of the annual Sal'Sac' limits.
Also when looking at your marginal tax rate and how much Sal'Sac' contrib's you may make also take into consideration the Medicare tax payment and the taxable income level at which the Medicare tax rate increases. https://www.superguide.com.au/superannuation-topics/preservation-age
