Ellie

Starting super balance: $3.2 million
Ending super balance: $3.4 million

Accounting for her total employer contributions of $25,000 throughout the year, Ellie's adjusted total super balance at the end of the year is $3.375 million.

That means her superannuation earnings for the year are $175,000.

But only about one tenth - or 11.8 per cent - of those earnings are taxed because only one tenth of her adjusted super balance is above the $3 million threshold.

That puts her taxable earnings at: $20,580.

Since 15 per cent of $20,580 is $3087, that is the additional tax bill Ellie will have to pay at the end of the year.