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).".