Superannuation Guarantee (Administration) Amendment Act 2012 (22 of 2012)

Schedule 1   Superannuation guarantee age and percentage

Superannuation Guarantee (Administration) Act 1992

3   Subsection 23(2) (example)

Omit "If there are no other contributions, and no reduction under section 22, then the charge percentage will be 3 (instead of 9).".