Today in one of my uni subjects we were talking about salary sacrificing things and the topic of super came up. I was wondering how this actually happens in real life though, does a company simply put more than the 9% SG into the super fund or do they need to add it in separately. What sort of documentation is required for a small business where the 2 employees are also the 2 share holders. Do you simply transfer the amount from the company into the super fund as you would the SG? Is any amount over the 9% assumed to be salary sacrificed? Can the business then claim a tax deduction for the extra amount? Super would be exempt from FBT and the contribution would not form part of the employee’s assessable income and would not be subject to PAYG withholding tax? Besides the aged base limits is there anything else that I'm missing? I've had a look on the ATO website but it doesn't really tell me how to go about doing this.