16. Rob is 35 years old and has a total superannuation balance of $250,000 on 30 June 2021. His current remuneration package is valued at $200,000 and consists of a salary component of $180,000 and a superannuation component of $20,000. The superannuation component is paid directly by Rob's employer into his complying superannuation fund. Rob wants to salary sacrifice $80,000 of the salary component of his package. His employer is prepared to pay this amount directly to his fund and reduce the salary component of his package to $100,000. Rob also wants to 'top up' his superannuation by making a personal contribution of $300,000 to his fund from money that he recently inherited. Advise the parties of the consequences of the proposed arrangements. [1120. 7], [1120.9], [1120.13]

(this is taxation law subject)