Positive changes to super guarantee rules:

As salary sacrifice contributions are classified as employer contributions, under current laws, an employer can meet their 9.5% super guarantee obligations
by taking into account the voluntary salary sacrifice amount. This can mean for example, that if a client elects to salary sacrifice 5% into super,
the employer would only have to contribute 4.5%.

In a Media Release dated 14 July 2017, the Government announced that they will introduce legislation to ensure an individual’s salary sacrifice contributions
do not reduce their employer’s superannuation guarantee obligation.