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If the superannuation (employer contribution) is 12% of salary package, is the reportable superannuation 2.5%(12-9.5) of the salary package? or the whole amount(12%)?

If the superannuation (employer contribution) is 12% of salary package, is the reportable superannuation 2.5%(12-9.5) of the salary package? or the whole amount(12%)?

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