Taxation Laws Amendment Act (No. 2) 1996 (76 of 1996)
Schedule 3 Amendment of the Superannuation Guarantee (Administration) Act 1992
5 Subsection 23(4C) (before the definition of employment factor)
contribution period factor, in relation to an employee in the class for a contribution period, means:
(a) if, in the contribution period, the period for which the employee is employed by the employer under the award is less than the whole of the contribution period-the fraction that represents the period for which the employee is employed by the employer under the award as a proportion of the whole of the contribution period; or
(b) in any other case-1.