Taxation Laws Amendment Act (No. 2) 1996 (76 of 1996)
Schedule 3 Amendment of the Superannuation Guarantee (Administration) Act 1992
4 Subsection 23(4B)
Repeal the formula, substitute:
(Actual contribution amount / (Notional earnings base (see subsection (4C)) of the employee in relation to the current contribution period * Contribution period factor of the employee in relation to the current contribution period)) * Employment factor of the employee in relation to the current contribution period * 100
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