here comes the spp, page-112

re: on your marks .....hardmano G'day hardmano,
In regards about "putting heaps into Super this year", get some professional advice or do all the number crunching for different scenario's yourself.
For starters, alot of Super Funds gave a negative return on their investments last year. So just think about all that hard earned cash that you put into super was just flushed down the toilet, never to be seen again.
It may sound like a good idea to Salary Sacrifice, but, it's not for everyone.
Salary sacrificing offers you some tax breaks. Instead of the money being taxed at your marginal rate of up to 47 per cent you only pay a 15 per cent contribution tax.
If you are a high income earner, in certain circumstances super contributions will be subject to the superannuation contributions Surcharge, which may be up to an extra 15% of the contribution.
And as at 1 July 1999 all contributions made by or on behalf of a member to a regulated superannuation fund or RSA, and all earnings in respect of the periods on or after 1 July 1999 are preserved. This is regardless of their source.
Access to preserved benefits depends on your preservation age. Your preservation age depends on your date of birth.
As BlackGold said who knows what other changes will be made to super in the years ahead before you eventually retire ( assuming you're still around to enjoy it).
To cut a long story short, I'm no expert on the matter, get advice. lol :)

Cheers,

��
CL
MD