Can you put money directly into super and how much tax do you pay?

Q.

My mother recently sold her shares that she has had since 2004. She paid $6000 for them and sold them for $46000. She is 62 years of age and working part time (avg 14-18hrs/week) and receives a small payment form the government each fortnight. She would like to put the money directly into her super. Can she do this and how much tax will she pay? Will this affect the payment she is receiving from the government?

The capital gain will be $30,000 but this will reduce to $15000 after the 50 percent discount has been taken into account. CGT will then be calculated by adding $15000 to her taxable income in the year of sale. If she works part time, it is unlikely that she will leave the 15 percent tax bracket so I assume that her CGT bill will be around $2250. There is no point in salary sacrificing to super as such contributions lose 15 percent. However, she could put the entire amount into super as an undeducted contribution and would probably qualify for most of the government co-contribution.