Mike gets a salary of 70000 and company pay another 20000 on super, How much is the assesible income ?

For your homework answer you need to look up section 6-5 and discuss the concept of ordinary income. Look up the legislation in the ATO legal database and click on the links which take you to the dictionary. Superannuation contributions paid by an employer are not ordinary income in the hands of the employee because "blah blah blah"... (and you could be really smart by referring to the Superannuation Guarantee Act). In tax law, a right answer is not a right answer unless you can back it up with references and explain it in your own words. Good luck!