Pseudostratified epithelium is a type of epithelial tissue that at first glance appears to be stratified, but is actually only a single layer of cells.seudostratified columnar epithelium is located in the trachea, upper respiratory tract, and in the male reproductive system, particularly in the vas deferens and epididymis. Pseudostratified epithelial tissue typically, but not always, has goblet cells, which secrete mucin to produce mucus.
The salary sacrificing or âconcessionalâ cap for superannuation is to be increased to $30,000 for the 2014-15 year, from $25,000 now. The cap is is the limit on how much can be salary sacrificed into super in a financial year and includes the compulsory super paid by employers.Salary sacrificing is a powerful way to save for retirement for most people as the contributions tax on super is 15 per cent compared with your marginal income tax rate.he cap is is the limit on how much can be salary sacrificed into super in a financial year and includes the compulsory super paid by employers. Salary sacrificing is a powerful way to save for retirement for most people as the contributions tax on super is 15 per cent compared with your marginal income tax rate.
Therefore, the salary sacrificed amount may have also satisfied the employerâs SG requirements. Example In the 2014/15 financial year, Sam is 52. His salary and OTE is $60,000 pa. Sam enters a salary sacrifice arrangement to forego $10,000 of his salary for additional employer superannuation contributions.Samâs salary/OTE is reduced to $50,000.nder an ineffective salary sacrifice arrangement, the sacrificed wage or salary will form part of the employeeâs assessable income and will be taxed accordingly. Any superannuation contributions made under an ineffective salary sacrifice arrangement will constitute non-concessional contributions of the employee.