Making concessional superannuation contributions is an effective way to minimise your tax as we approach the end of the 2013 financial year. The maximum someone can contribute to their superannuation fund before incurring excess contributions tax is $25,000 per annum,

Refer http://mcnamaraandco.com/news/2013/04/what-are-the-tax-consequences-of-exceeding-the-concessional-contributions-cap-of-25000/

This can be demonstrated as follows: XYZ Pty Ltd has forecasted that it will have a taxable income of $100,000. 

The director of the company agreed to pay superannuation contribution of $25,000 for themself.  

The tax effect of this is as follows:

Company effect @ 30% tax rate:

Taxable income                                                          $100,000                     $75,000

Tax on taxable income                                                $30,000                       $22,500  

Superannuation effect @15% tax rate:

Taxable Income                                                                                              $25,000

Tax on taxable income                                                                                    $3,750  

Total tax on income                                                    $30,000                       $26,250

Tax Savings                                                                                                  $3,750  

The following should be noted:

1. Superannuation contributions need to be paid into the superannuation fund by 30 June 2013.
2. The earnings made on the funds contributed to the superannuation will continually be taxed at 15% as apposed to 30% inside the company.