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