Adrian (aged 49) earns $140,000 p.a. plus SG. He is considering salary sacrificing $10,000 to superannuation. The tax saved (ignoring Medicare levy) is: ontributions tax on $10,000 salary sacrifice is 15%, i.e. $1,500 Adrian's marginal tax rate is 37% on this $10,000 however there is contributions tax of 15%, therefore tax saved is $3,700 - $1,500 = $2,200 Marginal tax on $10,000 salary sacrifice in the tax band of 37%, i.e. $3,700 Can assume that the salary sacrifice amount of $10,000 is deductible, but that is not the tax save?