Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Act 2019 (95 of 2019)

Schedule 7 Salary sacrifice integrity

Superannuation Guarantee (Administration) Act 1992

7 Subsection 23(2) (formula)

Repeal the formula, substitute:

the charge percentage for the employer for the employee for the quarter is reduced by the number worked out using this formula

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